Add to ORKGShields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of ...
Despite much publicity given to the criticisms relating to product cost measurement and the prevail...
Presents a survey of several U.S. manufacturing companies to determine whether managers within compa...
The project looks into the applications and relevance of standard costing in today's manufacturing a...
Shields (1998) has speculated that there will be an increasing divergence in management accounting p...
The results of a mailed survey designed to compare product-costing practices employed by New Zealan...
This paper analyses Kaplan’s notion that financial accounting dominates management accounting in the...
Kaplan has argued that a single accounting system should not be used to calculate product costs for ...
Research into product costing practice has not studied whether there are differences in product cost...
This paper summarizes and reviews research of product costing practice in Europe. The review conside...
Reports the findings of a pilot survey into how product costs are calculated and how they are used i...
This paper addresses the product costing practices, by examining the product costing method use by 4...
The objectives of the present study are: to analyse whether there is a link between what the theory ...
This paper assess the use of product costs in decision-making. Using questionnaire responses and int...
ABSTRACT. Studies on Activity-Based Costing (ABC) practices in developing countries are limited. Thi...
This paper uses a questionnaire to identify which types of product cost are used in pricing decision...
Despite much publicity given to the criticisms relating to product cost measurement and the prevail...
Presents a survey of several U.S. manufacturing companies to determine whether managers within compa...
The project looks into the applications and relevance of standard costing in today's manufacturing a...
Shields (1998) has speculated that there will be an increasing divergence in management accounting p...
The results of a mailed survey designed to compare product-costing practices employed by New Zealan...
This paper analyses Kaplan’s notion that financial accounting dominates management accounting in the...
Kaplan has argued that a single accounting system should not be used to calculate product costs for ...
Research into product costing practice has not studied whether there are differences in product cost...
This paper summarizes and reviews research of product costing practice in Europe. The review conside...
Reports the findings of a pilot survey into how product costs are calculated and how they are used i...
This paper addresses the product costing practices, by examining the product costing method use by 4...
The objectives of the present study are: to analyse whether there is a link between what the theory ...
This paper assess the use of product costs in decision-making. Using questionnaire responses and int...
ABSTRACT. Studies on Activity-Based Costing (ABC) practices in developing countries are limited. Thi...
This paper uses a questionnaire to identify which types of product cost are used in pricing decision...
Despite much publicity given to the criticisms relating to product cost measurement and the prevail...
Presents a survey of several U.S. manufacturing companies to determine whether managers within compa...
The project looks into the applications and relevance of standard costing in today's manufacturing a...