原価計算システムの目的適合性,写像性,およびコンテクスト--原価計算システム変化論の視座  [in Japanese] Relevance, Reflexibility and Context of the Cost Accounting System : A Viewpoint of Cost Accounting Change  [in Japanese]

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Author(s)

Abstract

We have argued that cost accounting system should be modified in accordance with the purpose for using them and the context. Because no cost accounting system that is relevant in every business or environment exists. Relevant cost accounting system is determined in a particularenvironment and context. This mode of thought relates directly to proposition which develops to explain the theory of 'cost accounting change'. This paper examines the relationships among the purpose, reflexibility and contexts of cost accounting system. The analysis based on reflexibility theory and some previous studies for activity-based costing and contingency theory indicated that: 1) Actual reflexibility about existing cost accounting was associated with two contextual variables: product diversity and process complexity. 2) A reflexibility requiredmainly through the purpose for using cost accounting was associated with two contextual variables: competitive strategy and perceived environment uncertainty. Finally, we concluded that the relevance of cost accounting was lost and 'cost accounting change' became necessary whenthe level of actual reflexibility didn't fit that of required reflexibility.

Journal

  • Okayama economics review

    Okayama economics review 30(4), 1209-1244, 1999-03

    岡山大学経済学会

Codes

  • NII Article ID (NAID)
    110000129977
  • NII NACSIS-CAT ID (NCID)
    AN00032897
  • Text Lang
    JPN
  • Article Type
    journal article
  • Journal Type
    大学紀要
  • ISSN
    03863069
  • NDL Article ID
    4697193
  • NDL Source Classification
    ZD11(経済--経済学)
  • NDL Call No.
    Z3-940
  • Data Source
    NDL  NII-ELS  IR 
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