Search results

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

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.

This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors outline the types and scope of SOX-related research, examine the extent of reliance on SOX, identify which theoretical frameworks and research approaches are used and point out under-researched areas.

Using a descriptive approach, the authors examine the theoretical perspectives, classifying these perspectives into four groupings (economics, ethics/moral, psychological and sociological). Using counts, categorization and content analyses, the authors provide an overview of 115 articles with further analysis provided for articles relying heavily (n = 14) or moderately (n = 42) on SOX.

Whistleblowing and codes of ethics are well-researched topics. However, employment of some theories (e.g. signaling theory and stakeholder theory) and qualitative approaches are used less often. Other under-researched issues in the sample include CEO/CFO certifications, cost of compliance, auditor disclosures and empirical investigation of SOX and auditor independence (or corporate culture).

The authors’ decision to use certain databases, search terms and research methods, and to focus on business ethics journals and English language articles are possible limitations.

The authors’ contributions comprise an examination of the scope of SOX topics and detailing how reliant the research is on SOX. The authors identify trends in this literature and provide evidence of the broad theoretical frameworks to better understand the breadth and depth of theories used.

To grow, any field of research must both encourage newcomers to work within its boundaries, and help them learn to conduct excellent research within the field’s parameters. This paper aims to examine whether the existing body of neuromarketing literature can support such growth. Specifically, the authors attempt to replicate how a newcomer to the field of neuromarketing would go about orienting themselves to the field and learn how to conduct excellent neuromarketing research.

A total of 131 papers, published in the areas of “neuromarketing” and “consumer neuroscience” were downloaded and then identified as conceptual or empirical in nature. A separate database was created for each type of research paper and information was recorded. For both conceptual and empirical papers, the citation details, notably year of publication, journal, journal ranking and impact factor were recorded. Papers were then descriptively analysed with regards to number of publications over the years, content and journal quality.

It is found that interest in the field is growing, with a greater variety of topics and methods appearing year on year. However, the authors also identify some issues of concern for the field if it wishes to sustain this growth. First, the highly fragmented literature and the lack of signposting makes it very difficult for newcomers to find the relevant work and journal outlets. Second, there is a lack of high-quality, user-oriented methodological primers that a newcomer would come across. Finally, neuromarketing as it appears to a newcomer suffers from a lack of clear guidance on what defines good vs bad neuromarketing research. As a large majority of the reviewed papers have appeared in lower-ranked journals, newcomers might get a biased view on the acceptable research standards in the field.

The insights from the analysis inform a tentative agenda for future work which gives neuromarketing itself greater scientific purpose, and the potential to grow into a better-established field of study within marketing as a whole.

This research is based upon the assumption that the empirical research designs and the scientific identity of a journal are related. The objective is to review and evaluate the empirical research design of papers to determine the scientific identity of a selection of academic marketing journals.

The journal sample consists of the Australasian Marketing Journal (AMJ), the European Journal of Marketing (EJM) and the Journal of Marketing (JM). The review and evaluation considers a six‐year period, namely 2000‐2005. The content analysis consisted of 811 papers.

The scientific identity of JM may be seen as built upon quantitative research designs and the North American paradigm of research values. The scientific identity of AMJ is based upon a mix of empirical research designs and the Australian paradigm of research values. The scientific identity of EJM is also based upon a mix of empirical research designs, but a multi‐continental paradigm of research values.

The leading continental journals in marketing maintain a scientific identity based upon the continental paradigm of research values. If it is driven to the extremes, a paradigmatic myopia and inertia of research designs may evolve that limit the scientific identity to be dogmatic and narrow‐focused rather than variable and broad‐focused.

A cross‐continental review and evaluation of research designs and scientific identity of academic marketing journals is presented.

The purpose of this paper is to review, evaluate and classify the academic research that has been published in facilities management (FM) and to analyse how FM research and practice are linked.

This paper is based on literature review and qualitative research. Qualitative data have been gathered from academic papers published in FM‐related journals (i.e. Facilities, Journal of Facilities Management, and the Nordic Journal of Surveying and Real Estate Research – Special Series) and in conjunction with academic conferences (i.e. European Research Symposium in Facilities Management and the CIB W70 Symposium) between 1996–2005.

When analysing empirical research in FM, research papers can be classified according to the FM topics examined in them, the type of research performed and data‐gathering methods used in the study reported, the background of the authors, research field, and research sector. Evaluation of academic papers indicates that the reporting of the methods used, data collection and limitations is inadequate in many academic papers. However, to draw valid conclusions and align FM research, methodical issues should be clearly delineated in research papers. In order to progress, the FM discipline must increasingly employ hypothesis testing and more robust data analysis techniques.

This research offers new insights into the current state of FM research and sheds light on the development steps needed in future. One limitation of this paper is that it does not include all the empirical research that has been done in FM.

This paper helps article writers to take into account the important issues brought up in literature when reporting the results of their research in order to improve validity and reliability of their studies.

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived from those assumptions. The author also reviews how these theoretical papers are “applied” in empirical studies.

The author systematically analyzes both theoretical and empirical papers that investigate disclosure and cost of capital between 2000 and 2020.

The author shows (1) that there is ample room for theorists to move from the pure exchange economy to the production-based economy setting to investigate the real effect of disclosure on the cost of capital; (2) structural estimation, although still nascent, is a promising direction to build the bridge between analytical and empirical studies in disclosure and cost of capital, and (3) besides ordinary least squares (OLS) regressions, researchers are encouraged to think outside the box regarding how to investigate the interplay between disclosure and cost of capital via a Deep Neural Network design.

The author provides a unique perspective and synthesized knowledge in the relations of disclosure and cost of capital.

Since the beginning of the 21st century, China’s outward foreign direct investment (OFDI) is growing steadily and Chinese multinationals (MNCs) are playing an increasingly important role in the global economy. Thus, the number of papers focusing on China’s OFDI and Chinese MNCs has been increasing during the last years. The aim of this chapter is to carry out a review of the empirical papers dealing with Chinese MNCs published between 2002 and 2012 in high-impact international business and management journals.

This chapter reviews 43 empirical papers focusing on Chinese MNCs that were published in nine major scholarly journals between 2002 and 2012.

We report individual and institutional contributions, the theories and methods used, the research topics, and the main findings. We also discuss implications for future research.

Some previous literature reviews have dealt with research on China’s OFDI and Chinese MNCs. Nevertheless, none of the earlier reviews dealt specifically with empirical papers; neither did they provide an analysis of both individual and institutional contributions.

The purpose of this paper is to analyse papers studying the link between supply chain integration (SCI) and performance, and to discuss reported empirical evidence relating to this fundamental question for logistics and supply chain management.

A systematic analysis of 38 papers published in nine important journals in logistics, supply chain and operations management during the period 2000‐2006 is offered. Using a multidimensional framework to sort and classify selected papers, structured results are provided for the purpose of contributing to discussion of the topic.

More SCI does not always improve performance. Definitions and measures of SCI and performance are diverse to the extent that a conclusion such as “the more (SCI) the better (the performance) cannot be drawn”. On the contrary more empirical research, with use of clear definitions and good measures, are needed. The conclusions drawn from the analytical literature review provide a basis from which further research can be developed, both in respect of research approaches, definitions of main concepts and the choice of theoretical basis.

Additional journals could be included. The framework could be more detailed. More details on SCI and performance measures, as well as the items used in the papers, could be provided and discussed.

Results encourage researchers and practitioners to be more cautious concerning SCI and its impact on performance and to have a more conscious and differentiated view of SCI.

Through a rigorous analysis of prevailing research, the paper questions a common assumption in business logistics and SCM. Propositions for further research are suggested.