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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach

Charles, Shannon L.; Hansen, Don R. - In: International Journal of Production Economics 113 (2008) 1, pp. 282-296

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,...

Persistent link: https://www.econbiz.de/10005417756

WITHDRAWN: An evaluation of activity-based costing and functional-based costing: A game-theoretic approach

Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 480-495

Persistent link: https://www.econbiz.de/10008422918

An evaluation of activity-based costing and functional-based costing: A game-theoretic approach

Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 282-297

Persistent link: https://www.econbiz.de/10008422933

An evaluation of activity-based costing and functional-based costing: A game-theoretic approach

Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 480-494

Persistent link: https://www.econbiz.de/10007991316

An evaluation of activity-based costing and functional-based costing: A game-theoretic approach

Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 282-296

Persistent link: https://www.econbiz.de/10007991331

Erratum to “An evaluation of activity-based costing and functional-based costing: A game-theoretic approach” [Int. J. Prod. Econ. 113 (2008) 480–494]

Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 126 (2010) 2, pp. 389-390

Persistent link: https://www.econbiz.de/10008433178

Management accounting

Hansen, Don R. - 1990 - 2. [Dr.]

Persistent link: https://www.econbiz.de/10004113246

Finding the Right Mix - Management accountants can -- And should -- Play a decisive role in helping their firms put together the right mix of management tools and practices -- And getting rid of those less useful. The results of an IMA survey of almost 300 manufacturing and nonmanufacturing companies' use of 28 popular information systems, organizational practices, and management accounting ...

Krumwiede, Kip R.; Charles, Shannon L. - In: Strategic finance : leadership strategies in … 87 (2006) 10, pp. 37-43

Persistent link: https://www.econbiz.de/10007224701

The association between financial reporting risk and audit fees before and after the historic events surrounding SOX

Charles, Shannon L.; Glover, Steven M.; Sharp, Nathan Y. - In: Auditing : a journal of practice & theory 29 (2010) 1, pp. 15-39

Persistent link: https://www.econbiz.de/10003983063

The use of activity-based costing with competitive strategies : impact on firm performance

Krumwiede, Kip R.; Charles, Shannon L. - In: Advances in management accounting : a research annual 23 (2014), pp. 113-148

Persistent link: https://www.econbiz.de/10010383360