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The prime goal of this chapter is to discuss what the notion of rhetorical citizenship as a normative aspiration might entail for corporations.

The chapter draws on a pilot study of the Facebook pages of two banks. A rhetorical criticism of these pages was conducted.

We suggest that while corporations are assuredly entities very different from the individual citizens who hold civil, social, and political rights – which do not directly apply to corporations – rhetorical citizenship is nevertheless a suggestive and constructive metaphor for corporations to communicate by.

Rhetorical citizenship for corporations must, we argue, be(come) rooted in organizational reality, and should involve a continued critical questioning as to what might constitute citizenly communication for corporations under any given circumstances. The chapter is, however, built on limited data from a pilot study and needs to be complemented.

We suggest from our pilot study that the active engagement of corporations in social media may currently be seen as one form of rhetorical citizenship that the public expects corporations to enact. Thus, we argue, corporations in general might as well attempt to do their best to act as rhetorical citizens.

The chapter highlights how communication is a set of practices in which social responsibility must be enacted. We find that this is not a prevalent perspective in the existing literature on CSR and communication.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.