search query: @indexterm COST ALLOCATION / total: 143
reference: 5 / 143
« previous | next »
Author:Modell, S.
Title:Institutional perspectives on cost allocations: integration and extension
Journal:European Accounting Review
2002 : VOL. 11:4, p. 653-679
Index terms:Accounting
Cost allocation
Language:eng
Abstract:The debate on cost allocations in the management accounting literature has been dominated by a largely rationalistic perspective primarily informed by economic theories. This paper draws on neo-institutional sociology (NIS) and aims to integrate prior research evidence of the institutional influence on cost allocation practices into an analytical framework.
SCIMA record nr: 243543
add to basket
« previous | next »
SCIMA