ID 41573
JaLCDOI
Sort Key
10
Title Alternative
Relevance, Reflexibility and Context of the Cost Accounting System : A Viewpoint of Cost Accounting Change
FullText URL
Author
Watanabe, Takeo
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 particular environment 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 required mainly 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 when the level of actual reflexibility didn't fit that of required reflexibility.
Note
論説 (Article)
Publication Title
岡山大学経済学会雑誌
Published Date
1999-03-10
Volume
volume30
Issue
issue4
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
267
End Page
302
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
OAI-PMH Set
岡山大学
language
日本語
File Version
publisher
NAID
Eprints Journal Name
oer