New management techniques such as ‘just‐in‐time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter...

Purpose – This paper aims to present an investigation of the problems concerned with delivering a variety of differing change programmes in a logically structured, repeatable and measurable manner. Design/methodology/approach – Case studies were conducted on a selection of significantly...

Purpose – The purpose of this paper is to introduce and discuss a process for specifying project scope and success criteria more completely – in terms of expected project outcomes, benefits and outputs. Design/methodology/approach – The paper reports on the third in a series of five action...

Purpose – A quality management system based‐ISO 9001 focuses on confirming process conformance from the initial development of a product through production, test, installation and servicing. Information management has been a key factor affecting the effective implementation of the standard....

Purpose – The purpose of this paper is to discuss measurement of project success in an ownership perspective. Design/methodology/approach – The research is based on a case study of owner structures in 11 projects. For each case, an analysis was made of which stakeholder that held six...

Purpose – The purpose of this research was to investigate how to measure the performance of research and technology collaborations and to subsequently improve the management of university‐industry collaborative projects. Design/methodology/approach – Literature studies have been carried...

Purpose – Comprehensive R&D project valuation calls for internal information on, for example, R&D investments as well as external information such as market projections that relate to the expectations on product's life and revenue cash flows. Given the versatility of information needs, the...

A research stream known as prospect theory describes how decision biases lead to results that differ from those predicted by classical utility theory (Kahneman and Tversky, 1979). Prospect theory hypothesizes that individuals will experience potential losses more intensely than potential gains,...

Purpose – This paper sets out to test the effects of firms’ and industry's R&D intensity on persistence of abnormal earnings. Design/methodology/approach – Ohlson's valuation model is used with pooled regressions along with Fama–Macbeth methodology on yearly regressions and partitioning...

This paper investigates the impact of lean and partnering approaches to supply management in the construction industry. The paper outlines how the project environment that is endemic in the construction industry creates power regime structures that are often resistant to lean and partnering...