Burrows, G.; Chenhall, R. H. - In: Accounting History Review 22 (2012) 2, pp. 127-142
Contrary to the conventional wisdom that target costing (TC) was a 1960s’ Japanese innovation, it is argued that the same concept, albeit then labelled ‘product tailoring’, first appeared in the 1950s’ Anglophone managerial-economics literature in works linked to economist--consultant...