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This paper presents the design and implementation of a maturity model for assessing the cost measurement and management capabilities of organisations. Beyond capability evaluation, the model is also designed to provide guidance for improving the competitiveness of value chains across a focal company and its suppliers. Thus, it can also be used to improve inter-organisational performance.

The research, which is interventionist in nature, was developed through a collaboration between the authors and two manufacturing companies that co-funded the design and development of the model. The study follows a constructive research approach, applying established principles, instructions and known development steps to the design and implementation of a maturity model.

The paper introduces a maturity model centred on cost measurement and management capabilities by presenting its constituent parts and functioning. The model is called Cost Management Maturity Model (CMMM).

CMMM is a managerial tool that companies can use to assess the maturity of their cost measurement and management capabilities and then derive directions for improvement. It is also a tool that managers can use in the context of inter-organisational relationships to align the cost-related capabilities of a network of companies, such as a supply chain. This has the result of strengthening inter-organisational collaborations to reduce costs and improve value creation.

This paper presents an original four-level, pyramid-shaped maturity model that advances prior endeavours to this end within the realm of managerial costing. Unlike existing models, CMMM boasts a wider scope of inquiry that includes attention to cost management and inter-organisational contexts. It also provides a structured and replicable yet flexible maturity evaluation method founded on a questionnaire and an associated scoring method.

The paper follows Jason Cope's (2011) vision of a holistic perspective on the failure-based learning process. By analyzing the research since Cope's first attempt, which is often fragmentary in nature, and providing novel empirical insights, the paper aims to draw a new comprehensive picture of all five phases of entrepreneurial learning and their interplay.

The study features an interpretative phenomenological analysis of in-depth interviews with 18 failed entrepreneurs. Findings are presented and discussed in line with experiential learning theory and Cope's conceptual framework of five interrelated learning timeframes spanning from the descent into failure until re-emergence.

The study reveals different patterns of how entrepreneurs experience failure, ranging from abrupt to gradual descent paths, different management and coping behaviors, and varying learning effects depending on the new professional setting (entrepreneurial vs non-entrepreneurial). Analyzing the entrepreneurs' experiences throughout the process shows different paths and connections between individual phases. Findings indicate that the learning timeframes may overlap, appear in different orders, loop, or (partly) stay absent, indicating that the individual learning process is even more dynamic and heterogeneous than hitherto known.

The paper contributes to the field of entrepreneurial learning from failure, advancing Cope's seminal work on the learning process and -contents by providing novel empirical insights and discussing them in the light of recent scientific findings. Since entrepreneurial learning from failure is a complex and dynamic process, using a holistic lens in the analysis contributes to a better understanding of this phenomenon as an integrated whole.

The purpose of this paper is to decrease musculoskeletal disorder (MSD) problems using a combined approach including design for Six Sigma, generic product development process, and ergonomic-safety philosophies.

A total of 550 students voluntarily participated in this study. Kolmogorov–Smirnov and t-tests were used to analyze the collected anthropometry. A cause-and-effect diagram, Pareto’s chart, a brainstorming session, and a priority matrix were also used to extract the 22 design parameters of the product. Moreover, Cronbach’s alpha values were determined to verify the validity of qualitative and quantitative data.

Results showed that students are at a high risk of developing MSD issues. The most serious MSD problems among the students were neck pain (74%), back pain (73%), muscle and joint pain (67%), knee pain (57%), leg pain (54%), etc. Besides, all anthropometrics of males are higher than females except Hip Breadth. Among 12 anthropometries, two measurements and one measurement showed statistical significance at p < 0.01 and p < 0.05, respectively. Six design parameters of the mounted desktop (Seat Height, Desk Height, Seat to Desk Clearance, Seat Width, Seat Depth, and Backrest Height) are the most crucial design parameters to design and develop the product.

The proposed design of the mounted desktop can be used in different tertiary educational institutes to reduce MSDs among students.

To the best of the authors’ knowledge, this is the first attempt that introduces a combined approach to reduce MSD issues by applying Six Sigma, a generic product development process, and ergonomics-safety philosophy to design and measurement of 22 design parameters of mounted desktop for university students.