Controlling Software Development Costs

Morgan, Malcolm

doi:10.1108/02635579410053352

Cited by 7 publications

(2 citation statements)

References 11 publications

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“…The first studies on MA practices present the different approaches used in other organizational realities and countries (Eldenburg, 1994; Morgan, 1994). More recently, the literature has focused on the outcomes.…”

Section: Future Research Opportunitiesmentioning

confidence: 99%

The current role of management accounting: paradigm shift and future challenges

Pedroso

Gomes

2023

JAOC

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Purpose This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research. Design/methodology/approach In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used. Findings The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes. Research limitations/implications Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts. Originality/value Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

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Section: Future Research Opportunitiesmentioning

confidence: 99%

The current role of management accounting: paradigm shift and future challenges

Pedroso

Gomes

2023

JAOC

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“…Morgan 28 wrote on controlling software development cost. The paper touched on issues pertaining to the variety of cost control practices and compared them with Japanese software developers where management accounting could be used to raise the productivity of the software development process.…”

Section: Case Studiesmentioning

confidence: 99%

Budgeting and accounting of software cost: Part 2

Seetharaman

Senthilvelmurugan

Subramanian

2005

J Digit Asset Manag

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The first part of this paper surveyed the literature, reviewing trends in costing systems and costing models. This, the second and final part, deals in selected case studies, discussion, analysis and findings. The paper highlights the issues determining the size of software and how they relate to the accounting and budgeting of software cost through the estimation of various software metrics to empirically predict the cost involved before starting development. The paper also discusses how project and software costs are derived from the results obtained from the cost metrics. For this purpose, a practical six-step approach is derived and presented. Finally, the limitations are discussed and a conclusion is given.

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A History of Japanese Management Accounting

Okano

Suzuki

2006

Handbooks of Management Accounting Research

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Controlling Software Development Costs

Cited by 7 publications

References 11 publications

The current role of management accounting: paradigm shift and future challenges

The current role of management accounting: paradigm shift and future challenges

Budgeting and accounting of software cost: Part 2

A History of Japanese Management Accounting

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