The accountant’s contribution to product development teams — a case study

Rabino, Samuel

doi:10.1016/s0923-4748(00)00034-5

Cited by 20 publications

(20 citation statements)

References 2 publications

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“…People who conduct the (financial) evaluation of alternative supplier offerings have various job titles, such as “initial buyer,” or “cost analyst,” so we refer to them collectively as “cost analysts.” We compare and contrast their perspective with that of project leaders and key stakeholders within any NPD project. We expect that cost analysts put more emphasis on monetary quantification for achieving NPD project success, while project leaders rely more on nonmonetary, quantitative, and qualitative information (Rabino, ). Even when not all of the supporting details can be expressed in monetary terms, project leaders may find these details useful, for instance, in their arguments to senior management (e.g., quantitative nonmonetary estimates, such as faster cycle times or higher yields).…”

Section: Model Developmentmentioning

confidence: 99%

Supplier Development Responsibility and NPD Project Outcomes: The Roles of Monetary Quantification of Differences and Supporting‐Detail Gathering

Wynstra¹,

Anderson²,

Narus³

et al. 2012

J of Product Innov Manag

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Firms increasingly rely on suppliers to perform tasks in new product development (NPD). Research has only recently begun to focus on the processes to manage this supplier development responsibility, and has hardly investigated how firms collect and analyze information regarding the cost and performance of alternative supplier offerings. Our study addresses this gap, through a field survey among 144 paired samples of project leaders and cost analysts involved in the same NPD projects. On the basis of literature and qualitative research, we conceptualize a substantive model. We first use a substantive validity assessment to vet the measures for the proposed constructs. We then test the substantive model with structural equation modeling using a multiple‐sample analysis. The results strongly show that monetary quantification of differences and detail gathering play significant roles in successfully leveraging supplier development responsibility. The findings support the hypothesis that the extent of development responsibility that suppliers have leads the development team to a more focused monetary quantification of the differences in alternative supplier offerings. Monetary quantification of differences has a significant, positive effect on the extent of supporting‐detail gathering and on the development speed of the project, whereas supporting‐detail gathering has a significant, positive effect on the product advantage of the new product as well as development speed. These findings are robust across the two functional perspectives. Our study complements the literature on interfirm control and monitoring by demonstrating the effects of selective and focused output controls.

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Section: Model Developmentmentioning

confidence: 99%

Supplier Development Responsibility and NPD Project Outcomes: The Roles of Monetary Quantification of Differences and Supporting‐Detail Gathering

Wynstra¹,

Anderson²,

Narus³

et al. 2012

J of Product Innov Manag

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“…Several surveys investigate the antecedents or consequences (Afonso, Nunes, Paisana, & Braga, 2008;Liker, Kamath, Wasti, & Nagamachi, 1996;Petersen, Handfield, & Ragatz, 2003;Plank & Ferrin, 2002;Rabino, 2001;Yazdifar & Askarany, 2012) of target costing or related cost management methods.…”

Section: Empirical: Observationsmentioning

confidence: 99%

“…Integration is an important theme in these studies on target costing: cross-functional integration within the organization (Rabino, 2001;Zengin & Ada, 2010) and interorganizational toward suppliers (Liker et al, 1996;Petersen et al, 2003;Ro et al, 2007), or with customers (Hoque, Akter, & Monden, 2005;Ibusuki & Kaminski, 2007;Plank & Ferrin, 2002).…”

Section: Empirical: Observationsmentioning

confidence: 99%

Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures

Wouters¹,

Morales²,

Grollmuss³

et al. 2016

Advances in Management Accounting

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. ABSTRACT Purpose À 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). Methodology/approach À This structured literature search covers papers published in 23 journals in IOM in the period 1990À2014.Findings À 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 Advances in Management Accounting, Volume 26, 139À274Originality/value À 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.

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“…The existing literature offers insufficient understanding about how different organizational members perceive and manage uncertainties related to project portfolios. Different managerial roles within portfolio management might stem from different organizational responsibility structures that have an influence on management control systems, and how they are perceived among managers (see, e.g., Burchell, Clubb, Hopwood, Hughes, & Nahapiet, ; Mia & Chenhall, )—which possibly moderates designing and using controls in cross‐functional teams that product development activities are likely to be organized in (Rabino, ). The viewpoint of context‐dependence is also central to PPM: “Program and portfolio management is […] not uniform and needs to be adapted to an organization's situation, given through its particular environment and business type.…”

Section: Different Managerial Roles In Product Development Project Pomentioning

confidence: 99%

“…We inter‐viewed managers in the positions of a product manager, business controller, R&D director, and project manager in order to acquire multi‐perspective data from portfolio, program, and project management roles (following Blomquist & Müller, ). With this empirical setting, we try to avoid the single informant bias mentioned, for example, by Teller (, p. 48) who promoted examining portfolio‐level risks by analyzing project and portfolio managers; we also include stakeholders from outside the project management office (Jerbrant & Gustavsson, ); in other words, from business and financial management (Rabino, ). We contribute to the PPM literature by highlighting the variety of managers relevant to identifying and managing uncertainty stemming from the environment, organi‐zational complexity, and single projects, with the help of management control systems.…”

Section: Introductionmentioning

confidence: 99%

Management Control of Project Portfolio Uncertainty: A Managerial Role Perspective

Korhonen

Laine

Martinsuo

2014

Project Management Journal

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■ This article presents empirical results on different managers' viewpoints regarding the sources and management of project portfolio uncertainty. As a key result, this study demonstrates the versatility of uncertainties experienced by managers, the limited degree of perceived control over them, the use of an almost complete management control package in managing uncertainties, and the necessity of managers' cooperation in the skilled use of the management control package when managing uncertainties. In addition, a further research agenda is proposed.

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The accountant’s contribution to product development teams — a case study

Cited by 20 publications

References 2 publications

Supplier Development Responsibility and NPD Project Outcomes: The Roles of Monetary Quantification of Differences and Supporting‐Detail Gathering

Supplier Development Responsibility and NPD Project Outcomes: The Roles of Monetary Quantification of Differences and Supporting‐Detail Gathering

Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures

Management Control of Project Portfolio Uncertainty: A Managerial Role Perspective

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