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Firms aiming to enhance firm performance require specific investment and qualification of capability. However, the relationship between these factors and firm performance is influenced by boundary conditions. This study focuses on the role of shared values as a governance mechanism in moderating the relationship between specific investment, qualification of capability, and firm performance.

Drawing on transaction cost analysis, the authors develop a theoretical model to explore how shared values moderate the relationship between specific investment, qualification of capability, and firm performance. The authors collected data from 156 firms in Cote d’Ivoire, resulting in a sample of 216 observations. The authors employed hierarchical regression analysis and the “pick-a-point approach” to examine how specific investment and qualification of capability impact firm performance at different levels of shared values.

The results indicate that specific investment and qualification of capability have a partially positive impact on firm performance. Interestingly, shared values are an important moderating variable, acting as a boundary condition that affects the relationship between specific investment, qualification of capability, and firm performance. Specifically, specific investment leads to excellent firm performance only when shared values are not sufficiently high, whereas qualification of capability leads to superior firm performance only when shared values are sufficiently high.

This study has three research implications. First, this study enriches TCA literature by identifying shared values as a boundary condition and examining the moderating role of shared values. Second, the study findings discover new insights into how specific investment and qualification of capability enhance or inhabit organizational performance at different levels of shared values. Third, this study extends the existing research and reveals the specific conditions for positive or negative relationships between specific investment and organizational performance and qualification of capability and organizational performance.

First, compared to specific investment, qualification of capability has greater effect on organizational performance. Second, when considering whether to increase specific investment or/and improve qualification of capability, executives are encouraged to first evaluate their firm's level of shared values and then make appropriate strategic decision accordingly. Third, six tactics are recommended for enhancing shared values.

This study enriches the literature on transaction cost analysis and contributes to understanding the moderating role of shared values. The findings shed light on the specific investment, qualification of capability, and firm performance relationships. Additionally, this research highlights the importance of considering shared values as a boundary condition in examining these relationships.

The primary aim of this article is to develop an understanding that resolves and integrates the conflicting findings with regard to the effects of platform-owner entry on the innovation of individual complementors.

Drawing on the platform ecosystem literature and the profiting from innovation (PFI) framework, this study presents a conceptual model that articulates how developers' marketing capabilities and the size of platform's installed base are two key moderators that explain the conflicting results between platform-owner entry and complementor innovations.

This article theorizes that platform owners' entry stimulates developers' innovations when the size of platform's installed base is large or when developers' marketing capabilities are strong while the entry can discourage innovations otherwise.

By proposing the conceptual model, this article makes important theoretical contributions to the rising literature on platform governance and complementor innovations. It lays a foundation for future research exploring the implications of platform-owner entry.

Based on the conservation of resources theory, the authors propose a research model depicting the positive relationship between team reflexivity and work-to-family enrichment via the mediation of thriving at work, with the moderation of transformational leadership. This paper aims to discuss the aforementioned idea.

The authors collected data from 367 employees in 79 teams at three time points. The authors test the model by using a multilevel moderated mediation analysis.

Results of this paper indicate that thriving at work partially mediates the relationship between team reflexivity and work-to-family enrichment. Furthermore, transformational leadership enhances the positive relationship between team reflexivity and thriving at work.

Organizations are advised to encourage employees' involvement in team reflexivity, facilitate their thriving at work and raise managers' awareness of work-family issues. Exemplary measures include nurturing open communication and providing training programs that encourage positivity in the workplace. By doing so, organization could strengthen the relationship between team reflexivity and work-to-family enrichment.

This research demonstrates the positive relationship between team reflexivity and work-to-family enrichment, deepening theoretical understanding of the antecedents of the construct. The findings of moderated mediation analysis shed light on the mechanism through which team reflexivity affects work-to-family enrichment, and the role that transformational leadership plays.

This paper aims to explore the influence of entrepreneur’s political involvement on private-own enterprises’ (POEs’) selection of two inter-organizational conflict resolutions approaches (private approach and public approach), in the context of China’s transition economy.

Drawing on a sample of POEs operating in China’s transition economy in the year 2000, this study investigates the possible association between the entrepreneur’s political involvement and the approach chosen to resolve inter-organizational conflicts. A further step is taken to look into the implications of such a choice.

The empirical study reveals that those POEs with greater entrepreneurial political involvement have the propensity to rely on public approach. In general, POEs are more satisfied with the private approach than the public approach when managing conflicts. Besides, the study shows that the positive effects derived from the entrepreneur’s satisfaction on private approach will be weakened in more established institutions.

This paper has its unique contribution in highlighting the significance of how entrepreneurs’ political involvement interferes with inter-organizational conflict resolution.

This study aims to introduce an important temporal dimension to the research on institution and entrepreneurship in the transition period. This study develops the concept of pre-reform institutional embeddedness, and explores its impact on entrepreneurial reinvestment of private firms in China’s transition economy.

The authors used secondary data of a nationally representative sample of China’s private firms collected in the early days of the institutional transition period and applied ordinary least squares regressions and the Baron and Kenny approach to test the theoretical model.

Pre-reform institutional embeddedness has a negative impact on entrepreneurial reinvestment of private firms in the transition period. This relationship is mediated by guanxi-induced employment, such that pre-reform institutional embeddedness promotes guanxi-induced employment, which in turn discourages a private firm to reinvest. Additionally, the negative impact of guanxi-induced employment on entrepreneurial reinvestment is reduced when decentralization of decision-making is used.

First, entrepreneurs should be aware of pre-reform institutional embeddedness’ negative influence on firms’ risk-taking abilities and incentives. Private firms already constrained by this connection could alleviate the negative impacts through a widespread delegation of decision-making authority. Second, policymakers should be cautious about improper government-business relationships, which may discourage private firms from fully pursuing entrepreneurial growth opportunities.

This paper makes theoretical contributions to the literature on entrepreneurial reinvestment, embeddedness perspective of entrepreneurship and imprinting theory.

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 impact of specific investments to performance has mixed arguments. This paper aims to clarify how and under what conditions specific investments made by manufacturer tailored to supplier affect the new product development (NPD) performance of the manufacturer itself.

This study develops a moderated mediation model, testing the roles of supplier involvement and information technology (IT) implementation by regression and bootstrap analyses from 378 NPD projects.

The results show both physical and human specific investments positively affect NPD performance. IT implementation strengthens the mediated role of supplier involvement, i.e. the mediator role of supplier involvement between specific investments and NPD performance link is significantly weaker while IT implementation is lower.

The findings contribute to identify IT implementation and supplier involvement as two important constructs, together demonstrating how and when specific investments affect NPD performance.

This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process.

Using an ethnomethodology informed research approach, we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members, and an external market analysis document.

Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that four management control practices enabled the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.

These findings add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.

While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through a number of management control practices.

We contribute to the management accounting research in this area by extending our understanding of the management control practices used during the product development process.

The resource‐based view (RBV) of the firm has gained much attention in recent years as a means to understand how a strategic business unit obtains a sustainable competitive advantage. In this framework, several research studies have explored the relationships between resources/capabilities and firm performance. This paper seeks to extend this line of research by explicitly modeling the heterogeneity of such relations across firms in various different industries in exploring the interrelationships between capabilities and performance.

A unique latent structure regression model is developed to provide a discrete representation of this heterogeneity in terms of different clusters or groups of firms who employ different paths to achieve firm performance vis‐à‐vis alternative capabilities. An application of the proposed methodology to a sample of 216 US firms were provided.

Finds that the derived four group latent structure regression solution statistically dominates the one aggregate sample regression function. Substantive interpretation for the findings is provided.

The paper contributes to the understanding of the performance effects of investing in capabilities in the RBV framework, which has previously been lacking, especially in the areas of information technology capabilities.

The study aims to discuss how the attributes of Chinese tea beverage brands influence consumers' evaluations of brand positioning and the differences and competition among brands.

A perceptual map, developed using probabilistic discriminant analysis algorithms, depicts the relative position of each brand and illustrates their attractive properties. This statistical technique can enhance managers' ability to identify promising brand positions and enhance the overall brand design process.

The study finds that Chinese tea beverage brands pursue various goals, such as quenching thirst, attractive advertising, or reliable quality, to develop their positions. Brand positioning implies that consumers remember particular information conveyed by the brand. The study illustrates consumers' brand awareness attributes, potential market demand, and brand competition conditions.

Brand positioning, when linked with market segmentation, can yield effective guidelines for the design and coordination of a marketing strategy. The scope of this study, however, does not enable elaboration on segmented differences in product positioning.

The study provides a useful source of information for managers, who should introduce brands to the market carefully and deliberately and choose a position that is both appealing and sustainable over time.

The study provides a unique method to understand the current market structure and determine a target brand and its best competitive position.