JaLCDOI 10.18926/OER/41573
Title Alternative Relevance, Reflexibility and Context of the Cost Accounting System : A Viewpoint of Cost Accounting Change
FullText URL oer_030_4_267_302.pdf
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.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 267
End Page 302
ISSN 0386-3069
language 日本語
File Version publisher
NAID 110000129977