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Characteristics of target costing : Theoretical and field study perspectives

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Everaert, Patricia Van Acker, Tom Loosveld, Stijn Schollier, Marijke Sarens, Gerrit [UCL]

Despite appearing in the literature over 10 years ago as a potentially exciting cost management technique, there is still limited agreement about the nature of target costing. The purpose of this study is to explore the characteristics of target costing, and to test whether these characteristics were adopted in three European companies that used target costing.

Document type Article de périodique (Journal article)
Publication date 2006
Language Anglais
Journal information "Qualitative Research in Accounting & Management" - Vol. 3, no. 3, p. 236-263 (2006)
Peer reviewed yes
Publisher Emerald (Bingley)
issn 1176-6093
Publication status Publié
Affiliations Louvain School of Management - Accounting & Finance
UCL - SSH/ILSM/ILSM - Research Institute of Louvain School of Management
Links
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Bibliographic reference Everaert, Patricia ; Van Acker, Tom ; Loosveld, Stijn ; Schollier, Marijke ; Sarens, Gerrit. Characteristics of target costing : Theoretical and field study perspectives. In: Qualitative Research in Accounting & Management, Vol. 3, no. 3, p. 236-263 (2006)
Permanent URL http://hdl.handle.net/2078/18114