Search results

A majority of the country's top executives believe their companies are undervalued by the equity markets, according to a recent Louis Harris and Associates, Inc., survey. And more than 20 percent of the 600 respondents thought their company's stock price was “seriously” below its true value. Yet, despite obvious concern, few corporations have implemented any systematic program to raise their stock price. Consistent increases in earning are no guarantee of growth in market value, while low prices make a firm takeover bait.

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.

This article focuses on self‐reported child neglect and abuse in residential drug treatment drawing on data from clients in Scotland collected 1996‐1999. The authors' findings suggest that the prevalence of childhood abuse histories are higher in female drug users than male drug users but argues that diversity of abuse experiences in drug users negate broad treatment plans for those traumatised by such experiences.

Items of information that have been stored in a computer normally need to be accessed via their contents. In principle this is always possible by doing an exhaustive scan of the entire file of information, but to achieve the access efficiently we use some sort of organizing principle, a file organization or file structure, to reduce the amount anning. Typically the items retrieved are a response to a request which fully or partially specifies their contents. Often the file organization requires pre‐processing of the body of information so that a secondary body of information (an index or directory) may be created which in some sense reveals the contents of the file. So, ultimately file structures are time saving devices, where we pay for the time saved by extra storage. They enable us quickly to find items of information by completely or partially specifying their contents.

The aim of this study is to investigate whether activity-based workspaces (ABWs) are able to solve the privacy-communication trade-off known from fixed-desk offices. In fixed-desk offices, employees work in private or open-plan offices (or in combi-offices) with fixed workstations, which support either privacy or communication, respectively. However, both dimensions are essential to effective employee performance, which creates the dilemma known as the privacy-communication trade-off. In activity-based workspaces, flexible workstations and the availability of different spaces may solve this dilemma, but clear empirical evidence on the matter is unavailable.

To address this knowledge gap, the authors surveyed knowledge workers (N = 363) at a medium-sized German company at three time points (T1–T3) over a one-year period during the company’s move from a fixed-desk combi-office (a combination of private and open-plan offices with fixed workplaces) to an ABW. Using a quantitative survey, the authors evaluated the employees’ perceived privacy and perceived communication in the old (T1) and the new work environments (T2 and T3).

The longitudinal study revealed a significant increase in employees’ perceived privacy and perceived communication in the ABW. These increases remained stable in the long term, which implies that ABWs have a lasting positive impact on employees.

As the privacy and communication dimensions were previously considered mutually exclusive in a single workplace, the results confirm that ABWs can balance privacy and communication, providing optimal conditions for enhanced employee performance.

This chapter focuses on a pathway for the creation of a just and equitable food system in South Africa that contributes to achieving the right to food and livelihoods for all. It is based on years of ongoing research on food systems in South Africa and Tanzania as well as a current research project on the impact of COVID-19 regulations on food systems in South Africa, Ghana and Tanzania. The chapter starts with looking at the challenges of the food system in South Africa, the problematic approaches to addressing these challenges and how the situation has been exacerbated by the COVID-19 crisis. Then it explores a different way of looking at and transforming the food system that moves away from the focus on corporate driven solutions and applies a different lens to analysing who the stakeholders are. The argument is for the advancement of economic actors identified by where they sit on the intersecting continuums from more marketised to more socially embedded, from more elite to the subaltern, and from larger to smaller scale. This lens makes it clear which type of enterprises and economic actors need to be supported and the alliances that need to be built to create a pathway to a better food future in the urbanising South African society and perhaps elsewhere as well.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

The purpose of this paper is to examine Chinese consumers’ perception of US-made clothing and purchase intention to US-made clothing; to explore the role of brand in the relationship between country of origin (COO) and consumer perception and purchase intention; and to investigate whether China is a potential market for US-made clothing.

A survey was conducted among college students in three cities in China. A 2×3 within-subjects design with two countries and three brands was performed.

For Chinese consumers, country equity of China is significantly higher than the USA. However, Chinese consumers hold significantly higher perceived quality and perceived price of product for US-made clothing for all American brands. Chinese consumers have significantly higher purchase intention for US-made clothing for popular American brands with average price points.

Further research could sample different groups which are better representative of the whole population. Different COOs and industrial sectors will be worth of studying. Future research also needs to quantify the potential price increase.

The conclusions can be applied to business practices by American companies identifying their brand category before developing effective sourcing strategies.

This study sheds light on policy making by bringing a new approach to position US-made products in China and address the trade imbalance between the two countries.

This study deeply examines how different brands affect Chinese consumers’ perception of US-made clothing and purchase intention to US-made clothing.

We explore the acceptance of new contingent work relationships in the United States to reveal an emergent entrepreneurial ideology. Our argument is that these new work relationships represent a new social order not situated in the conglomerates and labor unions of the past, but on a confluence of neo-liberalism and individual action situated in the discourse of entrepreneurialism, employability, and free agency. This new employment relationship, which arose during the economic and social disruptions in the 1970s, defines who belongs inside an organization (and can take part in its benefits) and who must properly remain outside to fend for themselves. More generally, the fusing of entrepreneurship with neo-liberalism has altered not only how we work and where we work but also what we believe is appropriate work and what rewards should accompany it.