Location of Repository

The influence of contextual factors on cost system design and pricing decisions : a study of UK companies in the food processing and other industries

By Huda Al-Hussari


In an attempt to provide a better understanding of product costing system design, this study utilises the\ud contingency theory approach to investigate the contingent relationships between several contextual\ud factors and the design of product costing system simultaneously. This study also investigates the\ud contingent relationships between several contextual factors with the importance of cost-plus pricing, and\ud the mediating effect of the importance attached to cost-plus pricing on the relationship between\ud contingent factors and product costing system design. In addition, this study investigates the implications\ud of fit, internal consistency or coalignment between the contextual factors and product costing system\ud design on organisational effectiveness. This study also seeks to develop a wider and more comprehensive\ud view of product costing system design than the approach that has generally been used by previous studies\ud (i. e. classifying costing systems by two discrete alternatives, either traditional or ABC systems).\ud \ud \ud In addition, in today's competitive environment comprehensive product cost systems should provide\ud increased accuracy for managerial decisions concerning products, pricing and discontinuing and/ or\ud reengineering existing products. In markets where there is a generally accepted market price, firms have\ud limited power to make pricing adjustments. Undoubtedly firms have to decide which products to sell and\ud to determine the target product mix. Therefore, undertaking periodic profitability analysis is of vital\ud importance. In the more common situation, where the market price is not given a priori, cost-plus pricing\ud may be used whereby an appropriate percentage mark-up is added to the estimated cost to determine the\ud proposed selling price. Therefore where cost information is used for cost-plus pricing decisions accurate\ud cost information is likely to be crucial. While there is a substantial literature on costing systems, far less is\ud known about the use of cost data in pricing decisions and profitability analysis. A distinguishing feature\ud of the research is that it provides a contribution to the research literature on the understanding of the role\ud that cost information plays in determining the selling prices and profitability analysis.\ud \ud \ud A cross-sectional survey employing a questionnaire method of data collection was adopted. A total of 152\ud usable responses were received representing a response rate of 17%. For purposes of analysis, the\ud research utilises descriptive statistics and structural equation modeling (SEM) multivariate statistical\ud techniques enabled by EQS 5.7 version software (Bentler, 1995). Thus, this study is one of the first\ud studies in product costing systems and cost-plus contingency literature to utilise SEM for validating the\ud research constructs, controlling measurement error and for testing the structural relationships between the\ud constructs simultaneously. Also, this is the first study to investigate and compare product costing\ud practices in a single industry (i. e. the food industry) with the other UK industries, and therefore,\ud examining and controlling to some extent for industry effects for the observed practices.\ud \ud \ud The results of the descriptive analysis show that direct costing measures are extensively used for costplus\ud pricing and profitability analysis purposes. Other absorption costing measures are also used but to a\ud significantly lesser extent. Despite the popularity of the cost-plus pricing approach, only 50% of the\ud companies report using it in their price setting with emphasis being more given to market factors such as\ud competition and demand. The findings also emphasise that analysing the profitability of products and\ud services at periodic intervals is considered to be a vitally important task. The results of structural equation\ud modelling suggest a strong support for the influence in determining selling prices, importance of cost\ud information, aspects relating to the intensity of competition, and the extent of the use of total quality\ud management have a significant influence on the level of cost system sophistication. This research also\ud provided insightful findings relating to the effectiveness of sophisticated costing systems. The results also\ud indicate that market share, customisation, the influence in determining selling prices, aspects of\ud differentiation strategy, intensity of competition, and the importance of cost information influence the\ud importance of cost-plus pricing. Finally, this study contributes to the literature by utilising the structural\ud equation modelling method, which has several advantages over other multivariate data analysis

Topics: TP, HD
OAI identifier: oai:eprints.hud.ac.uk:5969

Suggested articles



  1. (1996). A beginner's guide to structural equation modeling", (New Jersey: Lawrence Erlbaum Associates).
  2. (1988). A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy",
  3. (1978). A contingency framework for management accounting systems research",
  4. (1976). A contingency framework for the design of accounting information systems",
  5. (1998). A field study on the limitations of activitybased costing when resources are provided on a joint and indivisible basis",
  6. (1994). A general approach to representing multifaceted personality constructs: application to state self-esteem",
  7. (1994). A review of current practices for evaluating causal models in organizational behavior and human resources management research",
  8. (1989). A strategy for the development of theories in management control",
  9. (1995). A survey of activity-based costing in the UK's largest companies",
  10. (1999). A survey of cost system design and profitability analysis in UK companies", Paper presented to the European Accounting Association Annual Congress,
  11. (1996). A survey of management accounting practices in Greek firms",
  12. (1993). A survey of management accounting practices in UK manufacturing companies ", (Chartered Association of Certified Accountants,
  13. (1997). A survey of US manufacturers implementation of ABC",
  14. (1995). a) "Activity-based costing: usage and trends in the food industry", (Ernst & Young Document).
  15. (1988). a) "How cost accounting distorts product costs", Management Accounting,
  16. (1990). a) "Implementing an activity-based cost system",
  17. (1988). a) "The rise of activity-based costing-part three: how many cost drivers do you need, and how do you select them? "
  18. (1998). ABC and ERP: partners at last? "
  19. (1992). ABC in the UK -a status report",
  20. (1996). ABC not easy in Australia: survey", Australian Accountant,
  21. (1991). ABC: a survey of CIMA members",
  22. (1987). Accounting and management: field study perspectives ",
  23. (1987). Accounting control systems and business strategy: an empirical analysis",
  24. (1991). Accounting for just-in-time manufacturing systems",
  25. (1993). Accounting innovations and the development of manufacturing cost systems" , Paper presented at the European Accounting Association Annual Congress in Turku.
  26. (1992). Accounting innovations: a crosssectional survey of manufacturing firms",
  27. (1985). Accounting lag: the obsolescence of cost accounting systems",
  28. (1991). Activity Accounting",
  29. (1993). Activity based costing: a survey of Canadian practice",
  30. (2004). Activity based costing. The Irish experience: true innovation or passing fad? " Accountancy Ireland,
  31. (1989). Activity based costing",
  32. (1992). Activity based systems: measuring the costs of resource usage",
  33. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms",
  34. (1999). Activity-based costing in Ireland: barriers to, and opportunities for change",
  35. (2000). Activity-based costing in the U. K. 's largest companies: a comparison of 1994 and 1999 survey results",
  36. (1999). Activity-based costing in the US and Dutch food companies",
  37. (1993). Activity-based costing systems: use and application in Australia",
  38. (2000). Activity-based costing: a powerful tool for pricing",
  39. (1994). Activity-based costing: it doesn't work all the time",
  40. (1997). Activity-based costing: theory and practice", pp B1-B33
  41. (1995). Activity-based management: moving beyond adolescence",
  42. (1995). Activity-based techniques: the real life consequences ", (The Chartered Institute of Management Accountants,
  43. (1992). Activity-based-costing-problems in practice ",
  44. (1998). Adoption and benefits of management accounting practices: an Australian perspective",
  45. (1989). Advanced management accounting", 2"d edition,
  46. (1998). Advanced management accounting", 3rd edition,
  47. (1994). Aggregation, specification and measurement errors in product costing",
  48. (1995). An empirical analysis of firms' implementation experience with activity-based costing",
  49. (2005). An empirical investigation of the importance of cost-plus pricing",
  50. (2004). An empirical investigation of the relation between the use of strategic human capital and the design of the management control system",
  51. (1972). An empirical study of the role of accounting data in performance evaluation",
  52. (1985). An examination of the alternative forms of contingency theory",
  53. (1998). An explanatory study of activity-based costing practices and benefits in large size manufacturing companies in India",
  54. (1988). Analysis of the organizational characteristics related to tight budget",
  55. (1998). Antecedents of participative budgeting",
  56. (1999). Antecedents, consequences, and mediating effects of perceived moral intensity and personal moral philosophies",
  57. (1996). Applications of structural equation modeling in marketing and consumer research: a review",
  58. (1988). Applying cost accounting to factory automation",
  59. (1984). Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable",
  60. (2001). Assessing empirical research in managerial accounting: a value-based management perspective",
  61. (1995). b) "Activity-based costing for food wholesalers and retailers ", (Joint industry project on efficient consumer response document).
  62. (1990). b) "Cost classifications in unit-based and activity-based manufacturing cost systems",
  63. (1988). b) "Measure costs right: make the right decisions",
  64. (1988). b) "The rise of activity-based costing- part two: when do I need an activity-based cost system? ",
  65. (1999). Basic business statistics: concepts and applications", 7th edition,
  66. (1998). Basics of structural equation modeling",
  67. (1986). Beyond the many faces of price: an integration of pricing strategies",
  68. (1978). Budget use and managerial performance",
  69. (1975). Budgetary control and organizational structure",
  70. (1989). Building theories from case study research",
  71. (2001). Business performance measurement and change management within a TQM framework",
  72. (1991). Business research methods"
  73. (2001). Business research methods", 7th edition,
  74. (1991). Business research projects for students", (Chapman and Hall).
  75. (1997). Business research: a practical guide for undergraduate and postgraduate students ",
  76. (1990). c) "Explicating the logic of ABC",
  77. (1992). Can test statistics in covariance structural analysis be trusted? ",
  78. (1994). Case study research: design and methods "p (Thousand Oaks,
  79. (1999). Commitment in auditor-client relationships: antecedents and consequences",
  80. (1985). Competitive advantage: creating and sustaining superior performance",
  81. (1980). Competitive strategy techniques for analyzing industries and competitors",
  82. (1991). Conditions under which activity-based cost systems provide relevant costs",
  83. (1998). Contingency theory, management control systems and firm outcomes: past results and future directions",
  84. (1995). Contingency-based research on management control systems: categorisation by level of complexity",
  85. (1990). Contribution margin analysis: no longer relevant",
  86. (1996). Cost accounting in Finland: current practice and trends of development",
  87. (2000). Cost accounting: a managerial emphasis ", 10th edition,
  88. (2005). Cost accounting: a managerial emphasis", 11 t" edition.
  89. (1998). Cost and effect: using integrated systems to drive profitability and performance",
  90. (1990). Cost and management accounting practice in Australian manufacturing companies: survey results ", (The Accounting and Finance Foundation within the University of Sydney,
  91. (1993). Cost management and activity based cost allocation in a new manufacturing environment",
  92. (1996). Cost management in Sweden: from modern to post-modern",
  93. (2000). Cost system design and profitability analysis
  94. (1998). Designing quality into products: the use of accounting data in new product development",
  95. (1997). Diffusion and accounting: the case of ABC in Norway",
  96. (2000). Discovering statistics: Using SPSS for windows: advanced techniques for the beginner ",
  97. (2003). Do different cost systems make a difference? ",
  98. (1993). Do strategy frameworks apply in the United States and abroad? "
  99. (1996). Drivers of Managment accounting in Finland",
  100. (1986). Economics and management accounting research",
  101. (1995). EQS structural equations program manual"
  102. (2003). Essentials of business research methods",
  103. (1995). Estimates and tests in structural equation modelling",
  104. (1995). Evaluating model fit" in Hoyle, R. Structural equation modelling: concepts, issues, and applications,
  105. (2005). Explicating the design of overhead absorption procedures in UK organizations",
  106. (2000). Exploring mediation between environmental and structural attributes: the penetration of communication technologies in manufacturing organizations",
  107. (2002). Facucault's prison? management control in an automotive distributor",
  108. (1994). Flexible budgeting in an activity-based costing framework",
  109. (1994). Framework and MAS evidence",
  110. (1991). Glossary of activity based management",
  111. (1988). Goodness-of-fit indices in confirmatory factor analysis: effects of sample size",
  112. (1991). How activity-based costing helps reduce costs",
  113. (1975). How British industry prices ",
  114. (1987). How cost accounting systematically distorts product costs"
  115. (1983). How firms use cost data in price decisions", Management Accounting
  116. (1995). How manufactures price products",
  117. (1997). How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings",
  118. (1990). How much does that product really cost",
  119. (1985). How variable costing is used in pricing decisions",
  120. (1991). Impact of automation on cost accounting",
  121. (1991). Implementation of ABC systems by UK companies",
  122. (1999). In defence of the survey method: an illustration from a study of user information satisfaction",
  123. (1984). Industrial organization and public policy", 2"d edition,
  124. (1999). Industrial pricing: theory and managerial practice",
  125. (1998). Innovation action research: creating new management theory and practice",
  126. (1994). Is ABC suitable for your company? ", Management Accounting,
  127. (1995). Issues arising from surveys of management accounting practice",
  128. (2000). Just-In-Time production, automation, cost allocation practices and importance of cost information: an empirical investigation in New Zealand-based manufacturing organizations",
  129. (2000). Linking balanced scorecard measures to size and market factors: impact on organizational performance",
  130. (1985). Linking control systems to business unit strategy: impact on performance",
  131. (1999). Logistics research methods: employing structural equation modeling to test for construct validity",
  132. (1978). Mail and telephone surveys: the total design method",
  133. (1995). Mail Surveys - improving the quality",
  134. (1996). Management accounting changes: the Belgium experience",
  135. (1997). Management Accounting for business decisions ",
  136. (1996). Management accounting in Denmark: theory and practice",
  137. (1996). Management accounting in Italy",
  138. (1996). Management accounting in Spain: trends in thought and practice",
  139. (1967). Management accounting is coming of age",
  140. (1984). Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation",
  141. (1984). Management accounting-a survey paper",
  142. (1996). Management accounting: a German perspective",
  143. (1991). Management accounting: a review of contemporary developments",
  144. (1998). Management accounting: an Australian perspective ", 2 "d edition,
  145. (1994). Management accounting: pathways to progress, " (Chartered Institute of Management Accountants).
  146. (1989). Management accounting: the challenge of technological innovation", (The Charted Institute of Management Accountants,
  147. (1997). Management accounting", 2nd edition, (Upper Saddle River, Prentice-Hall,
  148. (1996). Management and cost accounting", 4th edition
  149. (2000). Management and cost accounting", 5th edition
  150. (2004). Management and cost accounting", 6th edition
  151. (1997). Management control systems and strategy: a critical review",
  152. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future",
  153. (1949). Management planning and control: a managerial approach to industrial accounting ",
  154. (1988). Management reporting in the new manufacturing environment ",
  155. (2002). Management research", 2nd edition,
  156. (1975). Managerial and organizational factors associated with company performance part 11. A contingency analysis",
  157. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study",
  158. (2004). Market orientation and customer satisfaction: evidence from British machine tool industry",
  159. (1992). Marketing for the manufacturer",
  160. (1991). Marketing management: strategies and programs",
  161. (1990). Maximizing response rates in industrial mail surveys: a review of the evidence",
  162. (1991). Measurement, design and analysis: an integrated approach", (Hillsdale NJ: Lawrence Eribaum Associates).
  163. (1995). Measuring the impact of product mix heterogeneity on manufacturing overhead cost", The Accounting Review, (3rd Quarter),
  164. (1992). Methods for business research ",
  165. (1995). Model specification: procedures, strategies, and related issues",
  166. (1998). Modern management control systems: text and cases", (Upper Saddle River,
  167. (1993). Monte Carlo evaluations of goodness-offit indices for structural equation models"
  168. (1980). Mulivariate analysis in marketing: theory and application",
  169. (1993). Multifaceted conceptions of fit in structural equation models",
  170. (1998). Multivariate data analysis", 5th edition, (Upper Saddle River,
  171. (1991). New manufacturing practices and cost management: a review of the literature and directions for research",
  172. (1992). Non-sampling error in surveys",
  173. (1988). Nonparametric statistics for the behavioural scientist ", 2 "d edition.
  174. (2000). On the use of structural equation models for marketing modeling",
  175. (1995). One application of structural equation modelling from two perspectives: exploring the EQS and LISREL strategies",
  176. (1988). One cost system isn't enough",
  177. (1983). Organization theory and methodology",
  178. (1988). Organizational behaviour: strategy, structure, environment and technology",
  179. (1978). Organizational strategies, structure and process",
  180. (1983). Perceptions of the role of pricing in the 1980's among industrial marketers".
  181. (1999). Performance management: a framework for management control systems research",
  182. (1986). Positive accounting theory",
  183. (1997). Potential design flaws in ABC systems and suggested safegrounds",
  184. (1987). Practical issues in structural modelling",
  185. (1996). Predicting change in management accounting systems",
  186. (1995). Predicting the adoption of activity-based costing in Australian manufacturing firms", paper presented to the 21St Annual Congress of the European Accounting Association,
  187. (1990). Preparing for accounting system changes ",
  188. (1998). Price theory and applications", 2nd edition,
  189. (1939). Price theory and business behaviour".
  190. (1989). Pricing an industrial service",
  191. (1987). Pricing behaviour in UK manufacturing and service industries",
  192. (1993). Pricing decision in small firms: theory and practice",
  193. (2003). Pricing decisions and the neoclassical theory of the firm",
  194. (1988). Pricing decisions in practice: how are they made in UK manufacturing and service companies? ", (Charted Institute of Management Accountants).
  195. (1988). Pricing decisions in UK manufacturing and service companies",
  196. (2001). Pricing for profitability: activity-based pricing for competitive advantage", 1" edition,
  197. (1958). Pricing in big business: a case approach",
  198. (1987). Pricing in marketing strategies of U. S. and foreign-based companies",
  199. (2005). Pricing objectives and pricing methods in the service sector",
  200. (1981). Pricing objectives in British manufacturing industry",
  201. (1950). Pricing policies for new products",
  202. (1985). Pricing practices in two industries",
  203. (1975). Pricing Strategies",
  204. (1991). Pricing theory and evidence- a literature review" in
  205. (1988). Pricing: concepts and methods for effective marketing", 2"a edition,
  206. (1984). Pricing: formula to tame those wayward costs",
  207. (1990). Pricing: making profitable decisions",
  208. (1995). Pricing: policies and procedures ",
  209. (2000). Pricing", in Blois, K. Oxford textbook of marketing,
  210. (1986). Principles of marketing",
  211. (1985). Problems and strategies in services marketing",
  212. (1998). Processes of case study methodology for postgraduate research in marketing",
  213. (1989). Product costing in flexible manufacturing systems",
  214. (1994). Product costing in UK manufacturing organisations",
  215. (2001). Product diversity and costing system design: field study evidence",
  216. (1995). Profit maximizing cost allocation for firms using cost-based pricing",
  217. (1978). Psychometric Theory",
  218. (2002). Qualitative research",
  219. (2002). Quantitative and qualitative decision-making methods in simulation modelling",
  220. (2002). Quantitative and qualitative research in the built environment: application of mixed research approach",
  221. (2001). Quantitative data analysis with SPSS release 10 for window: a guide for social scientists ",
  222. (1993). Quantity and quality in social research ",
  223. (2000). Questionnaire design, interviewing and attitude measurement ",
  224. (1992). Questionnaire design, interviewing and attitude measurement", 2 "d edition,
  225. (1982). Recent developments in structural equation modeling",
  226. (1997). Reexamining a model for evaluating information center success using a structural equation modelling approach",
  227. (2001). Reflections and reviews: opportunities for improving consumer research through latent variable structural equation modeling",
  228. (1997). Reflections on a contingent view of accounting",
  229. (1997). Relationships between business strategy, environment and controls: a three-country study",
  230. (1987). Relevance lost: the rise and fall of management accounting ",
  231. (1989). Reminiscences about management accounting",
  232. (1993). Reporting manufacturing performance measures to workers: an empirical study",
  233. (2001). Research design in social research ",
  234. (1994). Research design: qualitative and quantitative approaches ",
  235. (2003). Research design: qualitative and quantitative approaches ", 2 °d edition,
  236. (1988). Research for marketing decisions",
  237. (1997). Research in management accounting by North Americans in the 1990's",
  238. (2001). Research into product costing practice: a European perspective",
  239. (1992). Research method and methodology in finance and accounting",
  240. (2002). Research method and methodology in finance and accounting", 2nd edition,
  241. (2000). Research methods for business students", 2"d edition (London:
  242. (2000). Research methods for business: a skill-building approach ",
  243. (2003). Research methods for business: a skill-building approach", 4th edition,
  244. (1990). Revolution in management accounting: a review of Kaplan and Atkinson's advanced management accounting",
  245. (1997). Satisfaction with activity-based cost management",
  246. (2001). SEM being more effective than multiple regression in parsimonious model testing for management development research",
  247. (1988). Shifts in industrial pricing objectives".
  248. (1991). Some thoughts on the cost accounting developments in the United States", Management Accounting Research,
  249. (1985). Sophisticated capital budgeting selection techniques and firm performance",
  250. (1999). Stock market reactions to activity-based costing adoptions ",
  251. (1997). Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems",
  252. (1989). Strategic cost management: new wine, or just new bottles? ",
  253. (1991). Strategic management accounting survey: overhead cost allocation and performance evaluation practices of Australian manufacturers", (The accounting and Finance Foundation within the
  254. (1991). Strategic management accounting survey",
  255. (1990). Strategy in retreat: pricing drops out",
  256. (1990). Strategy, control systems and resource sharing effects on business unit performance",
  257. (1996). Strategy, environment and performance in two technological contexts: contingency theory in Korea",
  258. (1990). Strategy, organisation and control: some possibilities for accounting research",
  259. (1987). Structural contingency theory: a multivariate test",
  260. (1992). Structural contingency theory: a reappraisal",
  261. (1997). Structural equation modeling: basic concepts and applications in personality assessment research",
  262. (2004). Structural equation modelling in management accounting research: critical analysis and opportunities",
  263. (1994). Structural equation modelling with EQS and EQS/windows "
  264. (1995). Structural equation models with nonnormal variables: problems and remedies",
  265. (1999). Success and failure of activity-based techniques: a long-term perspective", (The Chartered Institute of Management Accountants,
  266. (1997). Survey research on activity-based costing: a reply to Dugdale and Jones",
  267. (1996). Surveys in social research ",
  268. (1993). Surveys in social research ", 3rd edition,
  269. (1997). Target costing - the next frontier in strategic cost management",
  270. (1999). Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis",
  271. (2002). The ABC bandwagon and the juggernaut of modernity",
  272. (1966). The accountant contribution to the pricing decision",
  273. (2002). The adequacy of full-cost-based pricing heuristics",
  274. (2002). The association between activity-based costing and improvement in financial performance",
  275. (1995). The benefits of activity-based cost management to the manufacturing industry",
  276. (1980). The contingency theory of management accounting: achievement and prognosis",
  277. (1977). The contingency theory of managerial accounting",
  278. (1996). The controller as a business strategist", Management Accounting
  279. (1992). The deployment of costing techniques and practices: a UK study",
  280. (2000). The design and effects of control systems: tests of direct and indirect-effects models",
  281. (1991). The design of cost management systems: text, cases, and readings ",
  282. (1991). The design of cost management systems",
  283. (1970). The determination of selling prices",
  284. (2002). The Development of the activity based costing journal literature, 1987-2000",
  285. (2002). The differential effect of environmental dimensionality, size, and structure on budget system characteristics in hotels",
  286. (2002). The diffusion of management accounting innovations: a study of the factors influencing the adoption, implementation levels and success of ABC in UK companies, " Paper presented to the European Accounting Association Annual Congress,
  287. (1993). The effect of JIT on management accounting",
  288. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing",
  289. (1972). The effects of different types of competition on the use of management controls",
  290. (1991). The effects of management accounting systems and environmental uncertainty and decentralization on managerial performance",
  291. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction",
  292. (2002). The fragmented communication structure within the accounting academia: the case of activity-based costing genres",
  293. (2001). The impact of activity based costing techniques on firm performance",
  294. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems",
  295. (1986). The impact of structure, environment and interdependence on perceived usefulness of management accounting systems",
  296. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors",
  297. (2002). The incidence, perceived merit and antecedents of customer accounting: an exploratory",
  298. (1991). The marketing revolution: a radical manifesto for dominating the marketplace",
  299. (1987). The new manufacturing environment: major trends for management accounting ",
  300. (1988). The perils of cost allocation based on production volumes",
  301. (1982). The pretest in survey research: issues and preliminary findings",
  302. (1985). The pricing decision: a service industry's experience",
  303. (1994). The pricing decision: key issues and directions for future research",
  304. (1981). The pricing decision", (National Association of Accountants,
  305. (1988). The productivity paradox",
  306. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach",
  307. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation",
  308. (1987). The rise and fall of management accounting",
  309. (1990). The role of management control systems in creating competitive advantage: new perspectives",
  310. (1980). The roles of accounting in organizations and society",
  311. (1991). The slow pace of meaningful changes in cost systems",
  312. (1994). The specification of pricing objectives: empirical evidence from an oligopoly firm",
  313. (1995). The strategy and tactics of pricing: a guide to profitable decision making",
  314. (1987). The strategy and tactics of pricing",
  315. (1981). Toward a new contingency approach: the search for new gestalts",
  316. (1997). Towards explaining activity-costing failure: accounting and control in a decentralized organization",
  317. (1992). Trends in the development of product costing practices and techniques -A survey of the Swedish manufacturing industry", paper presented to the European Accounting Association Annual Congress,
  318. (1995). Writing about structural equation models",

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.