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Cited by

• 2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies391 cited
• 2008The influence of time-to-market and target costing in the new product development success150 cited
• 2006Doing Management Accounting Survey Research109 cited
• 2008Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers72 cited
• 2006Characteristics of target costing: theoretical and field study perspectives66 cited
• 2011A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand60 cited
• 2012The use of management accounting practices in Malaysian SMEs60 cited
• 2008Target costing operationalization during product development: Model and application53 cited
• 2012Electronics: A case study of economic value added in target costing48 cited
• 2010The sufficiency of target costing for evaluating production-related decisions46 cited
• 2015The effect of cost goal specificity and new product development process on cost reduction performance46 cited
• 2010Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting45 cited
• 2006A History of Japanese Management Accounting37 cited