This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game-theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...

This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...

Purpose To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems....

This article investigates the relation between state tax amnesties and financial reporting irregularities. State tax amnesty programs, which potentially signal a lax regulatory enforcement environment, provide a unique setting in which to examine the effects of state tax authorities on non-tax...