haku: @indexterm Cost accounting / yhteensä: 736
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| Tekijä: | Modell, S. |
| Otsikko: | Institutional and negotioated order perspectives on cost allocations: the case of the Swedish university sector |
| Lehti: | European Accounting Review
2006 : VOL. 15:2, p. 219-251 |
| Asiasana: | cost accounting cost allocation management accounting Sweden |
| Kieli: | eng |
| Tiivistelmä: | This article aims to add to management accounting literature on cost allocation with a combination of an institutional perspective and insights gleamed from the negotiated order literature. The Swedish university sector is used as an empirical illustration. |
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