Skip to main content
Log in

Current developments in cost accounting and the dynamics of economic calculation

  • Articles
  • Published:
The Quarterly Journal of Austrian Economics

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

References

  • Ansari, Shahid L., and Jan E. Bell, eds. 1997. Target Costing: The Next Frontier in Strategic Cost Management. Chicago: Irwin.

    Google Scholar 

  • Ansari, Shahid L., Jan E. Bell, Thomas Klammer, and Carol Lawrence. 1997. Target Costing. Chicago: Irwin McGraw-Hill.

    Google Scholar 

  • Coburn, Steve, Hugh Grove, and Tom Cool. 1997. “How ABC was Used in Capital Budgeting.” Management Accounting 78(11): 38–46.

    Google Scholar 

  • Dutton, John J., and Mark Ferguson. 1996. “Target Costing at Texas Instruments.” Journal of Cost Management 10(3): 33–38.

    Google Scholar 

  • Drumheller, Harold K. 1993. “Making Activity-Based Costing Practical.” Journal of Cost Management 7(2): 21–27.

    Google Scholar 

  • Greeson, Cynthia Beier, and Mehmet C. Kocakulah. 1997. “Implementing an ABC Project at Whirlpool.” Journal of Cost Management 11(2): 16–21.

    Google Scholar 

  • Johnson, H. Thomas, and Robert S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.

    Google Scholar 

  • Kaplan, Robert S., and Robin Cooper. 1998. Cost and Effect. Boston: Harvard Business School Press.

    Google Scholar 

  • Kaplan, Robert S., Dan Weiss, and Eyal Desheh. 1997. “Transfer Pricing with ABC.” Management Accounting 78(11): 20–28.

    Google Scholar 

  • Mises, Ludwig von. 1949. Human Action: A Treatise on Economics. New Haven, Conn.: Yale University Press.

    Google Scholar 

  • —————. 1962. Bureaucracy. New Haven, Conn.: Yale University Press.

    Google Scholar 

  • Schmelze, George, Rolf Geier, and Thomas E. Buttross. 1996. “Target Costing at ITT Automotive.” Management Accounting 78(6): 26–30.

    Google Scholar 

  • Swenson, Dan W. 1998. “Managing Costs Through Complexity Reduction at Carrier Corporation.” Management Accounting 79(10): 20–28.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

About this article

Cite this article

Taylor, T.C. Current developments in cost accounting and the dynamics of economic calculation. Quart J Austrian Econ 3, 3–19 (2000). https://doi.org/10.1007/s12113-000-1000-x

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/s12113-000-1000-x

Keywords

Navigation