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This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies.

The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the study combined Labro and Tuomela’s (2003) framework with the socialization, externalization, combination and internalization model developed by Nonaka et al. (2001), and it was subsequently applied to two Brazilian manufacturing companies.

The main findings were as follows: the training phase is the one that generated the greatest impact on the cost calculation; competitors should not be invited to participate in the same program; it is necessary for the researchers to have professional experience of the subject being investigated and to have experience of micro and small enterprises; the training phase must be presented using appropriate language; and a better understanding of the costs can increase entrepreneurs’ confidence when negotiating prices with clients.

The main limitation was the small number of companies that were included in the study. Future research could involve longitudinal studies to evaluate the long-term results of interventionist studies.

The study showed that even small business owners can implement costing techniques, but that this requires the development of an environment of knowledge creation, followed by an implementation phase. The model can be replicated on a large scale, with affordable costs.

Improving the performance of small and medium-sized enterprises, which are high employers, with low implementation cost is a demand of society.

The model proved to be valid, and it could easily be replicated on a larger scale; the study therefore helps to demonstrate the benefits of interventionist research.

Business consortiums for temporary projects have limited time and less attention from individual organisations concerning leadership alignment. Recognising the need to study relationships in alliances, this study aims to identify the fundamental organisational beliefs perceived by the leaders in a construction business consortium and relate them to the companies’ belief system as conceptualised by Simons.

The research adopts a positivist qualitative approach with semi-structured interviews, literature review and document analysis through a case study in a temporary business consortium formed by three large construction companies.

It was possible to verify alignment between the beliefs of the consortium and its leadership and infer that the flow of beliefs can be affected by the duration of the project. The research underlines the importance of the belief system within an organisation and how differences can cause internal conflicts, whilst alignment can improve competitiveness. The authors concluded that conflicts emerge due to a lack of alignment regarding the business’ core beliefs and the presence of different cultures and the duration of the project. Also, it was possible to create two different propositions for future studies regarding the project timeframe and improve competitiveness with the alignment of beliefs.

Whilst there is academic literature that identifies challenges in successful project execution attributed to the misalignment of teams at a cultural level, organisations today still largely neglect the importance of team alignment. A better understanding of beliefs across organisations could have significant impact on social aspects resulting in improvements concerning projects timescales and quality of deliverables.

The main contribution is to explain how beliefs flow from individual parties to a temporary business consortium. This research addresses the lack of empirical studies relating to the alignment of temporary projects whilst providing recommendations to inform future research.