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Describes the application of Organizational Behaviour Modification (OBMod), and in particular the Premack Principle, to improving the performance of a number of professional electrical engineers. The design and implementation of the behavioural change scheme was undertaken by the engineers′ manager who received approximately one day′s training in the theory and practice of OBMod. Analysis of the behaviour of the engineers revealed that, while they had the ability and resources required to undertake their jobs effectively, their efforts were not resulting in the desired performance. Analysis using the Premack Principle revealed that much of their efforts were being directed towards necessary, but not essential, aspects of their jobs. A scheme of reinforcement was devised for each engineer, involving regular feedback and praise from the manager. Results over a period of one year showed the section moving from the bottom to the top of comparable sections within the organization. Individual improvements in output ranged from 31 to 270 per cent while that for the section as a whole rose by 73 per cent.

The case is a secondary sourced case. Information for the case was found from news articles and interviews.

David’s Bridal was a privately held corporation generating $1.3bn in annual revenue and employing over 12,000 employees. David’s Bridal filed bankruptcy not once but twice. This case examines the bridal industry and the environmental factors that led to the two bankruptcies. Bridal dresses are at the top of wedding categories. Environmental factors causing bankruptcy included online competition, reputation as seen through the eyes of the consumer, COVID, and supply chain challenges. David’s Bridal first looked to Jim Marcum to turn the corporation around and when this failed, they created a new management team after the second bankruptcy to save the company.

The case is designed as an interdisciplinary case for undergraduate leadership, advanced accounting or undergraduate strategy courses. The case was tested in MGMT 330: Leading People in Organizations. This case is appropriate for junior- and senior-level students.This case will be used in ACCT 402: Advanced Accounting – a senior-level course. The case gives perspective on going concern opinions and the strategic implications of bankruptcy.Possible textbooks▪ Christensen, T., Cottrell, D. and Budd, C. (2023). Advanced Financial Accounting (13th ed.). McGraw-Hill.▪ Hoyle, J., Schaefer, T. and Doupnik, T. (2024). Advanced Accounting (15th ed.). McGraw-Hill▪ Rothaermel, F. T. (2024). Strategic Management (6th ed.). McGraw-Hill

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.

The intention is to review the literature dealing with the role and status of research in preparation programmes for educational administrators, and to generate alternative ways to incorporate research into the programmes. To guide the reviews and to generate alternatives, a framework consisting of three categories is used – a historical perspective, the knowledge base and faculty orientations. A primary conclusion is that educational administration must not only improve the quality and increase the quantity of research, but programmes must also be changed to include research in central and coherent ways.

Mediating effects allow strategic management researchers to understand “black box” processes underlying complex relationships whereby the effect of an independent variable is transmitted to a dependent variable through a third variable. Since the seminal work of Baron and Kenny (1986), advancements have been made in mediation analysis. Thus, literature on the latest techniques for analyzing mediating and intervening varibales is presented. In addition, strategy literature published in the Academy of Management Journal and the Strategic Management Journal between 1986 and 2005 employing tests of mediation is reviewed to better understand how mediation techniques are used by strategy scholars. Finally, implications and limitations of current mediation analysis in strategy research are discussed, and recommendations are provided to strategy scholars examining mediation.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories: