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Some companies to aid the product development process have implemented a stage‐gate framework, as a high‐level representation of the activities required. Such a framework allows the development process to be closely monitored and controlled, using stages of work and review gates. Six different companies have been examined to show the variations in representation. Each approach was compared to a generic four‐staged framework. Companies which are organised mainly in cross‐functional teams adhere strongly to the four stages, namely a low‐phased approach. However, companies organised with a strong functional structure tend to have more phases and gates within each stage, i.e. a high‐phased approach. These additional phases tend to be placed late in the product development process rather than at the start where their effect would be greater. A generic representation of the product development process applicable to various organisations and industrial sectors, provides an architecture for carrying out any business process improvement project.

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering the customer’s involvement from the early stage of the process.

Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating in the semiconductor industry.

This study shows how digitalization supports the alignment to the overarching topoi of the company servitization strategy by enabling the integration and merging of different organizational topoi during the NPD process.

This study is confined to a single-case study and context.

The results of this study are relevant for managers involved in the stage-gate product development of manufacturing companies, informing them on how the use of digital tools enables or hinders the progression of product development projects.

This paper contributes to the servitization literature by offering field evidence that demonstrates the importance for manufacturing firms of acquiring customer feedback from an early NPD phase. Another contribution is related to the literature on the role of digitalization in NPD processes, describing how digital tools give support during the different phases of the NPD process.

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.

Crowdfunding is an increasingly popular channel for project fundraising for entrepreneurial ventures. Such efforts require fundraisers to develop and manage a crowdfunding campaign over a period of time and several stages. Thus, the authors aim to identify the stages fundraisers go through in their crowdfunding campaign process and how their engagement evolves throughout this process.

Following a multiple case study research design analysing six successful campaigns, the current study suggests a taxonomy of stages the fundraisers go through in their crowdfunding campaign management process while identifying the types of engagement displayed and their relative intensity at each of these stages.

The study proposes a five-stage process framework (pre-launch, launch, mid-campaign, conclusion and post-campaign), accompanied by a series of propositions outlining the relative intensity of different types of engagement throughout this process. The authors show that engagement levels appear with high intensity at pre-launch, and to a lesser degree also at the post-launch stage while showing low intensity at the stages in between them. More specifically, cognitive and behavioural engagement are most prominent at the pre- and post-launch stages. Emotional engagement is highest during the launch, mid-launch and conclusion stages. And social engagement maintains moderate levels of intensity throughout the process.

This study focuses on the campaign process using engagement theory, thus identifying the differing engagement patterns throughout the dynamic crowdfunding campaign management process, not just in one part.

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation programs in the US Oil & Gas (O&G) industry, the authors explore the relationships among O&G industry dynamics, organization's absorptive capacity and resource commitment for new digital technology adoption-implementation process.

The authors employed the empirical survey method to gather the data (a sample size of 172) in the US O&G industry and used structural equation modeling (SEM) to test the measurement model for validity and reliability and the conceptual model for hypothesized structural relationships.

The results provide support for the study’s causal model of adoption and implementation with positive and direct relationships between the initiation and trial stages, between the trial stages and the evaluation of effective outcomes and between the effective outcomes and the effective implementation stages of digital technologies. The results also reveal partial mediating relationships of industry dynamics, absorptive capacity and resource commitment between respective stages.

Based on the current study's findings, managers are recommended to pay attention to the evolving industry dynamics during the initiation stage of new digital technology adoption, to utilize the organization's knowledge-based absorptive capacity during digital technology trial and selection stages and to support the digital technology implementation project when the adoption decision of a particular digital technology has been made.

The empirical research contributes literature on digital technology adoption and implementation by identifying and demonstrating the importance of industry dynamics, absorptive capacity and resource commitment factors as mediating variables at various stages of the adoption-implementation process and empirically validating a process-based causal model of digital technology adoption and a successful implementation project that has been missing in the current body of literature on digital transformation.

This paper describes research that has sought to create a formal and rational process that guides manufacturers through the strategic positioning decision.

The methodology is based on a series of case studies to develop and test the decision process.

A decision process that leads the practitioner through an analytical process to decide which manufacturing activities they should carryout themselves.

Strategic positioning is concerned with choosing those production related activities that an organisations should carry out internally, and those that should be external and under the ownership and control of suppliers, partners, distributors and customers.

This concept extends traditional decision paradigms, such as those associated with “make versus buy” and “outsourcing”, by looking at the interactions between manufacturing operations and the wider supply chain networks associated with the organisation.

The purpose of this paper is to develop a method to compare supply chains (SCs) of an industry in the scope of supplier's supplier to customer's customer.

The proposed method is based on five processes provided in SCOR model version 9.0 (plan, source, make, deliver and return) and main business stages of the industry. It uses Data Envelopment Analysis (DEA) and PROMETHEE II, a multiple criteria decision‐making technique, as tools to compare SCs in the process level, business stage level and SC level. Therefore, the method is basically a new combination of existing models and methods including SCOR model, DEA and PROMETHEE II. To show the applicability and strength of the method in comparing SCs, it has been implemented in the seven SCs of the Iran broiler industry as a case study.

Comparing SCs of an industry via the proposed method results in process benchmarking, business stage benchmarking and SCs ranking in the scope of supplier's supplier to customer's customer.

The suggested method provides realistic and attainable information for SCs' owner/managers to find out the strengths and weaknesses of their SCs and improve their performance by process benchmarking and business stage benchmarking. Also they could identify their competitive position in the industry by SCs ranking.

Designers and planners in the UK are being asked by government to address sustainability. This paper seeks to explore how such issues can be addressed with the urban design process. From the literature, it is unclear when specific sustainability issues should be addressed, who actually makes decisions and what influences them, or how different stakeholders are engaged.

A case study is presented, focusing on the early stages of an urban design and redevelopment process taking place in a deprived region of the UK. Interviews with key decision‐makers and observations were conducted and subsequently analysed using content analysis.

The findings show that the process adopted by clients and consultants was relatively similar to that identified by the literature. The importance of creating a sustainable community, and of addressing deprivation and poor services was recognised from the outset. Sustainability was referred to in the briefing to select a team of consultants to develop a vision and regeneration framework. However, specific problems related to sustainability, such as crime and poor health, were not communicated through the briefing documents, for fear of deterring private investment. Indeed, the need to attract private investment was a key aspect of early stage of the urban design process.

This paper highlights potential difficulties of addressing sustainability at the early stage of the design process, when private sector backing is such a crucial component of the regeneration.

The traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.

A case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.

The findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.

The paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.