haku: @author Modell, S. / yhteensä: 8
viite: 5 / 8
| Tekijä: | Modell, S. |
| Otsikko: | Institutional perspectives on cost allocations: integration and extension |
| Lehti: | European Accounting Review
2002 : VOL. 11:4, p. 653-679 |
| Asiasana: | Accounting Cost allocation |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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