Baharudin, Norhafiza; Jusoh, Ruzita - In: Qualitative Research in Accounting & Management 16 (2019) 1, pp. 35-59
Purpose: Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment. Design/methodology/approach: Based on a case study at Company ABC, an automotive manufacturer in Malaysia, this paper investigates the...