search query: @indexterm KNOWLEDGE / total: 856
reference: 129 / 856
Author: | Cardinaels, E. |
Title: | The interplay between cost accounting knowledge and presentation formats in cost-based decision-making |
Journal: | Accounting, Organizations and Society
2008 : AUG, VOL. 33:6 p.582-602 |
Index terms: | cost accounting knowledge decision making reports |
Language: | eng |
Abstract: | The study investigates experimentally the profit impact of a cost report's presentation format in relation to a decision maker's level of cost accounting knowledge. A customer profitability report prepared using activity-based costing and presented in a tabular or in a graphical format is used, and a complex pricing and resource allocation task affecting firm profitability is analyzed by participants. The results reveal, among others, that there is a strong relation between presentation format and cost accounting knowledge. |
SCIMA