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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
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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. 480-494
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/10005339623
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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. 282-297
Persistent link: https://www.econbiz.de/10008422933
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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. 480-494
Persistent link: https://www.econbiz.de/10007991316
Cover Image
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
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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
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Management accounting
Hansen, Don R. - 1990 - 2. [Dr.]
Persistent link: https://www.econbiz.de/10004113246
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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
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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