Behavioral Research in Accounting
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New Product Development: How Cost Information Precision Affects Designer Focus and Behavior in a Multiple Objective Setting
Behavioral Research in Accounting - Tập 19 Số 1 - Trang 19-41 - 2007
The development of new products that satisfy customer needs in a costeffective
manner is key to survival for many organizations. The role that cost information
plays in new product development (NPD), such as its effect on designers' focus
and crucial NPD performance measures, is unclear. This experimental study
extends existing accounting NPD research by investigating the effect of two
levels of c...
The Role of Cognitive and Affective Conflict in Early Implementation of Activity-Based Cost Management
Behavioral Research in Accounting - Tập 16 Số 1 - Trang 19-44 - 2004
Activity-based cost management (ABCM) can provide improved information for
strategic decisions such as product planning and cost management. While ABCM has
been increasingly adopted there is evidence that, for some organizations,
promised gains have not eventuated. It appears that the main difficulties in
adopting ABCM derive from implementation issues rather than the technical design
of the syste...
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