Variety management has emerged as a crucial dimension of successful business practice. In
this paper, I first provide a framework for managerial decisions about variety. Variety …

Surveys the field research literature in management accounting and control (MAC)
published in the period 1984-1992. Proposes a definition of field research and compares the …

This study examines the effect of strategic posture and organizational structure on the
adoption and implementation of general forms of activity management (AM) approaches. To …

This paper examines the effect of product variety on manufacturing performance, defined
here as total labor productivity and consumer-perceived product quality. Using data from the …

This study aims to explain what drives innovation diffusion in management accounting
during its various phases. Based on Abrahamson [Abrahamson, E.(1991). Managerial fads …

Increasingly heterogeneous markets, together with shorter product life cycles, are forcing
many companies to simultaneously compete in the three domains of product, process, and …

Using data from Ontario hospitals, we investigate the conjecture that the stickiness of costs
would be greater for functions that relate to an organization's core competency. We find …

Product variety in many industries has increased steadily throughout this century.
Component sharing—using the same version of a component across multiple products—is …

Activity-Based Costing/Management (ABC/M) is an Information System developed in the
1980s to overcome some of the limitations of traditional cost accounting and to enhance its …

Product design decisions substantially affect the cost and revenue drivers. A design
configuration with commonality can lower manufacturing cost. However, such a design may …