Article2005

Costing in new enterprise environment

44 citations0/0 files storedManagerial Auditing Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Purpose – Faced with new wealth creation paradigm, triggered by technology and relentless globalization of markets, increasing number of companies are becoming knowledge‐based enterprises. This paper aims to discuss the change in enterprise environment; evolution of performance and cost measures; and the challenges for managerial accounting researchers and practitioners in developing value‐based costing and performance measurement systems (PMS).

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1995Performance measurement system design 1987Relevance Lost: The Rise and Fall of Management Accounting 2000Performance measurement system design: developing and testing a process‐based approach 2001Thinking critically about intellectual capital accounting 2000Target costing for supply chain management: criteria and selection

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2015Sustainability Reporting as a Challenge for Performance Measurement: Literature Review 2011Cost accounting systems structure and information quality properties: an empirical analysis 2014Relationship between management information systems and corporate performance 2010Inter‐organisational costing approaches: the inhibiting factors 2008Management Accountants in the United States: Practitioner and Academic Views of Recent Developments 2014The Relationship between Performance Measurement and Sustainability Reporting: A Literature Review 2011Evaluating reverse third-party logistics operations using a semi-fuzzy approach 2013Is Standard Costing Still Used? Evidence from Turkish Automotive Industry

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