Performance Measurement of New Product Development Teams A Case of the High-Tech Sector

by Abdel-Kader, Magdy G.; Yu-Ching Lin, Erin

• ISBN13: 9780230573840
• ISBN10: 0230573843
• Edition: 1st
• Format: Hardcover
• Copyright: 2009-03-15
• Publisher: Palgrave Macmillan

Summary

Using the example of four Taiwanese brand-name multinational companies, this study seeks to unpack the relationship between project team performance measurement systems and new product success/failure. It examines the use of performance measurement results and the resulting impact on team-member behaviour and functional departments.

Author Biography

MAGDY G. ABDEL-KADER is Senior Lecturer at Brunel University, UK. His main research interests include management accounting and capital investment decisions. He has published in international journals such as Management Accounting Research and British Accounting Review. He is a co-author of books on investment decision in AMT and on enterprise resources planning (ERP) and co-editor of a book on performance evaluation of shop floor workers.

ERIN YU-CHING LIN is Researcher at PricewaterhouseCoopers, Taiwan in the Tax and Legal Services department. Her main research interests include management accounting, auditing, and tax.

Table of Contents

List of Tables	p. xi
List of Figure	p. xii
List of Abbreviations	p. xiv
Preface	p. xvi
Introduction	p. 1
Introduction	p. 1
Background to the study	p. 2
High-technology industry in Taiwan	p. 4
Key definitions of high-technology industry	p. 6
Distinctiveness of new products	p. 7
The role of management accounting and management accountants	p. 9
The gap between theory and practice in management accounting	p. 11
Objective and research questions	p. 12
Significance of the study	p. 15
Conclusion and book structure	p. 17
New Product Development Success Factors	p. 20
Introduction	p. 20
Overview of new product development research	p. 20
New product innovation: past evidence and present application	p. 22
Key definitions of new product success/failure	p. 26
New products: key success factors versus failure factors	p. 28
New product development processes and project teams	p. 33
External business environment and organization	p. 37
Conclusion	p. 41
The Organisational Architecture	p. 42
Introduction	p. 42
Assignment of decision rights	p. 42
Authority versus responsibility	p. 43
Formation and integration of project team	p. 47
Reward and punishment system	p. 52
The role of incentive and motivation	p. 52
Teamwork environment: incentive versus performance	p. 55
Performance measurement system	p. 56
Why - Needs of performance measurement	p. 57
What - Areas of performance measurement	p. 61
How û Use and impact of measurement results
Counclusion	p. 71
Conceptual Framework	p. 73
Introduction	p. 73
The economic approach - agency theory	p. 73
Sociological and psychological approaches	p. 77
Stewardshio theory	p. 78
Social identity theory and self-categorisation theory	p. 79
Why multiple theories are used in the conceptual	p. 82
The conceptual framework	p. 83
Incentive - team effort - effectiveness	p. 83
Incentive - performance	p. 86
Incentive - effort - performance - success	p. 88
Conclusion	p. 93
Research Methodology and Methods	p. 94
Introduction	p. 94
Alternative paradigms	p. 94
Ontological assumptions	p. 96
Epistemological assumptions	p. 98
Methodological assumptions	p. 99
Case study research	p. 100
Advantages of case study	p. 103
Limitations of case study	p. 104
Validity and reliability	p. 104
Selection of sample cases	p. 106
Multiple-case study design	p. 107
Data collection methods	p. 109
The primary method - interviews	p. 111
Procedures of interviews	p. 111
The secondary method - documentation	p. 114
Data management	p. 115
Management of documents	p. 116
Management of interviews	p. 118
Data storage and retrieval	p. 119
Content analysis method	p. 121
Analytic induction	p. 122
Conclusion	p. 122
Case Study and Interpretation	p. 124
Introduction	p. 124
Themes and the code	p. 124
Within-case analysis	p. 127
Case A	p. 127
Case B	p. 140
Case C	p. 152
Case D	p. 159
Conclusion	p. 168
Cross Case-Studies Analysis	p. 170
Introduction	p. 170
Internal and external factors	p. 170
The organizational arehitecture	p. 172
Agents or stewards?	p. 176
The level of self-categorisation and team identification	p. 178
Developing an empirical framework	p. 180
Conclusion	p. 185
Discussion	p. 187
Introduction	p. 187
Validity and reliability	p. 187
The role of management accounting and management accountants	p. 191
Agents versus stewards	p. 196
The gap between theory and practice in management accounting	p. 201
Conclusion	p. 210
Conclusions	p. 212
Introduction	p. 212
Insights and findings	p. 212
Research questions revisited	p. 215
Contributions and implications	p. 224
Limitations and improvements	p. 229
Opportunities for future research	p. 231
Conclusion	p. 234
Bibliography	p. 236
Protocol for conducting a multiple-case study of NPD practices	p. 248
Interview protocol	p. 249
The process of analytic induction for this study	p. 250
Reducing the texts interviews - success subsample	p. 251
Reducing the texts of interviews - failure subsample	p. 255
Author Index	p. 259
Subject Index	p. 261
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