Analysis of Variation of Target Costing Practices in the Camera Industry

Koga, Kentaro

doi:10.1142/9781848160385_0006

Cited by 1 publication

(1 citation statement)

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“…These are mostly normative or technical papers, but also include case studies of TC success, including those in the US automotive industry. But they do point to the work of Koga (1999) and Koga and Monden (2000) who found many companies in the camera manufacturing industry did not meet cost targets. There are only a few surveys of practice.…”

Section: Aaaj 212mentioning

confidence: 96%

Strategic management accounting: how far have we come in 25 years?

Langfield‐Smith

2008

Accounting, Auditing &Amp; Accountability Journal

205

156

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Purpose -The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and "success" of strategic management accounting (SMA). Design/methodology/approach -Empirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed. Findings -SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants. Research limitations/implications -There is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA-inspired techniques and processes diffuse into general practice within organizations. Originality/value -Twenty-five years after the term strategic management accounting was first introduced in the literature, this paper brings together disparate literature and provides a broad assessment of the "state-of-the-art" of strategic management accounting to inform researchers and practitioners.

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Section: Aaaj 212mentioning

confidence: 96%