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A Tactile Controlled Robot, ‘HI‐T‐HAND’ Expert 1 with a flexible wrist and delicate feeling that inserts pistons in cylinders with a clearance of about 20 microns faster and more deftly than human hands has been developed.

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 chapter provides a comprehensive analysis of the interplay between organizational socioecology, green technological innovation, and environmental regulations. It emphasizes the significance of organizational strategies in enhancing performance, particularly in contexts where environmental sustainability is a priority. The research delves into the theory of organizational socioecology, suggesting a convergence with sociological perspectives in organizational research. This approach underscores the interdependence between organizations and society, especially in the realm of environmental responsibility and climate change. A key aspect of the study is the exploration of green technological innovation in product and service development, aiming to reduce environmental impact. The dynamics of adopting green innovation are influenced by numerous factors, including government policies, market conditions, and organizational characteristics. The chapter examines the impact of environmental regulations on organizational behavior and innovation, discussing how these regulations can drive organizations towards green innovation, thus balancing the need for economic growth with environmental sustainability. Furthermore, the chapter addresses the role of government subsidies and incentives in encouraging organizations to adopt green technologies and practices. The effectiveness of these mechanisms in fostering a more sustainable and innovative organizational landscape is analyzed. Additionally, the article provides a comparative analysis of various theories and models related to organizational innovation and sustainability, integrating insights from different disciplinary perspectives. By combining empirical data with theoretical frameworks, the article assesses the effectiveness of organizational strategies in enhancing green innovation and meeting environmental regulations. It offers practical implications for organizations striving to align their practices with sustainability goals, contributing valuable insights for researchers, policymakers, and practitioners in the field of sustainability and organizational change.

The occupational stress of policing is receiving greater attention from police forces and researchers. The present study assessed burnout, as measured by the Maslach Burnout Inventory (MBI), in a heterogeneous sample of 135 Canadian police managers. Results show that few of these police managers could be classified as burned out because only 3.7% of the sample fell into phase VIII of Golembiewski and Munzen‐rider's phase model of burnout. Comparisons of these results to the MBI norms and other police samples also show that this sample is relatively healthy with respect to burnout. Findings from this study and others in the police stress field lead to four major recommendations for future action. First, there is a need to evaluate the effects of stress interventions by organizations on the stress reactions and experienced burnout of police officers. Secondly, there is also a need for longitudinal research to examine changes in burnout phases with changes in type of duty, rank, and years of service. Thirdly, as more women and minorities enter policing, there is a need to examine group differences in burnout Finally, the phase model of burnout deserves greater attention in the police field in order to better describe and explain the nature of police stress.

This thesis concerns with a computer‐controlled assembly system using a robot. The system performs simple assemblies, determines the three dimensional position and orientation of parts which are supplied one by one, grasps the part from its respective appropriate direction, and inserts it into the other part.

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.

Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.

The purpose of this paper is to demonstrate that overcapacity and tariff deficit (external constraints) negatively affect the efficiency of distribution firms in the Spanish electricity sector. To do this, the paper is based on the theory of constraints and theory of economic regulation.

Data envelopment analysis (DEA) window methodology is carried out on the constant scales (I-C) with a sample consisting of five main distribution firms during the period from 2006 to 2015. In turn, an analysis of the Malmquist index is carried out to assess whether it has had a displacement with respect to the efficiency frontier.

The results show that the overcapacity and the tariff deficit negatively affect the efficiency of the distribution firms of the Spanish electricity sector. In addition, there is an existence of external constraints that affect the activities of regulated organisations and the importance of adequate legislation in regulated sectors.

This study defines a model that shows how the efficiency problems associated with electricity distribution companies such as productive overcapacity or tariff deficit can be measured based on the theory of constraints and theory of economic regulation.

Tourism, Technology and Climate Change: The tourism industry is indispensable both for its socio-cultural offerings and its profound economic implications. The economic multiplier effects inherent in the drivers of tourism can stimulate the regional economy even before these areas emerge as tourism meccas. While vast amounts of research have detailed tourism's overarching significance, there is an evident void in understanding its multifaceted impacts, particularly where technological advances, environmental performance (EP) and economic benefits converge. A thorough examination of 907 research records led to this chapter, which identifies these gaps by referencing nine observational and 11 intervention studies. Achieving a Cohen's kappa value of 0.75, the authors note a strong consensus among reviewers, adhering to Cohen's (1940) standards. The findings from the first quarter highlight several areas within the tourism industry that have been under-researched. Particularly, the integration of technology, from ATM infrastructures enhancing tourist financial experiences to digital platforms elevating traveller education and awareness, and tech-driven solutions addressing demographic and ethical considerations in tourism, remains insufficiently explored. Additionally, the authors recognise an existing gap in knowledge regarding the nexus between tourism development and its climatic repercussions, especially before tourism ventures are fully realized. This chapter aims to channel future research into these lesser-trodden areas, fostering a comprehensive grasp of tourism's evolution in the face of rapid technological advancements and its interplay with environmental shifts.

A central problem of industrial robotics today is the development of systems for real‐world automatic assembly operations. Research groups in the US, UK, and Japan are currently taking a systems approach to computer‐controlled manipulation and are emphasizing hand/sensor/assembly‐task interactions. This paper surveys memory + sensory control prototypes and eye‐hand coordination prototypes at IBM, University of Nottingham, Hitachi, and Mitsubishi.

Successful use of automatic assembly in industry will require not only a complete re‐thinking, re‐assessment and evolutionary interaction but it will also demand that everything peripheral to the machine be considered as well.