Search Results - subject:"Cost system sophistication"

Contextualizing Cost System Design: A Literature Review

Ibrahim, Shahinaz M.; Sibai, Ibrahim M. El; Din, … - In: Journal of Accounting and Management Information … 20 (2021) 1, pp. 28-55

Research Question - What are the measures or proxies used to evaluate Cost System Design (CSD) performance in the literature? What are the contextual factors studied in relation to CSD in the literature? Motivation - Evaluating the effectiveness of a cost system design should be linked to how...

Persistent link: https://www.econbiz.de/10015195957

An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Istituto di Management, Scuola Superiore Sant'Anna - 2008

variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding …

Persistent link: https://www.econbiz.de/10005510557

An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Volkswirtschaftliche Fakultät, … - 2008

variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding …

Persistent link: https://www.econbiz.de/10005790205