Practitioners in Europe and the US recently have proposed two distinct approaches to
address what they believe are shortcomings of traditional budgeting practices. One …

The traditional view of cost behavior assumes a simple mechanistic relation between cost
drivers and costs. In contrast, contemporary cost management research recognizes that …

This paper applies a value-based management framework to critically review empirical
research in managerial accounting. This framework enables us to place the exceptionally …

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 builds on the 1995 Management Accounting Section research committee's
report. Three broad areas are discussed, which researchers might follow to explore new …

An opportunity to study the technical and organizational impact of management accounting
system changes has emerged with companies” adoption of activity based costing (ABC) …

We investigate analytically and empirically the relationship between demand uncertainty
and cost behavior. We argue that with more uncertain demand, unusually high realizations …

We examine the effects of product variety and inventory levels on store sales. Using 4 years
of data from stores of a large retailer, we show that increases in product variety and …

Strategic cost management is deliberate decision making aimed at aligning the firm's cost
structure with its strategy and optimizing the enactment of the strategy. Alignment and …

While there is overwhelming support for the negative consequences of product recalls,
empirical evidence of operational drivers of recalls is almost nonexistent. In this study, we …