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dc.contributor.authorBorgen, Svein Ole
dc.date.accessioned2018-06-18T10:52:06Z
dc.date.available2018-06-18T10:52:06Z
dc.date.issued2001-03
dc.identifier.isbn82-7077-413-8
dc.identifier.issn0805-9691
dc.identifier.urihttp://hdl.handle.net/11250/2501867
dc.description.abstractThe purpose of this working paper is to review the new theories on cost management, particularly addressed by the so-called “Relevance Lost”-perspective. This perspective is developed by the two American professors of accounting, Robert S. Kaplan and H. Thomas Johnson. Their point of departure is that in the current climate of rapid technological change, vigorous global and domestic competition and the enormous expansion of information-processing capabilities, current management accounting systems are inadequate and outdated. Their contribution has triggered a fresh and welcomed debate on new management accounting systems. However, the debate is not easily accessible, and the ambition of this working paper is to critically review some of the novel perspectives. Focus is on conceptual issues rather than operational questions, implementation or empirical evidence. The purpose is to discuss strengths and weaknesses of the different models, and explore the conditions under which they seem to be most adequate.nb_NO
dc.language.isoengnb_NO
dc.publisherNorsk institutt for landbruksøkonomisk forskningnb_NO
dc.relation.ispartofseriesNILF Working Paper;2001-13
dc.subjectActivity Based Costingnb_NO
dc.subjectVariability Accountingnb_NO
dc.subjectNon-financial performance measurementnb_NO
dc.titleNew Theories on Cost Managementnb_NO
dc.typeResearch reportnb_NO
dc.subject.nsiVDP::Landbruks- og Fiskerifag: 900::Landbruksfag: 910nb_NO
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210nb_NO
dc.source.pagenumber23nb_NO
dc.source.issue13nb_NO
dc.relation.projectNorsk institutt for landbruksøkonomisk forskning: I000nb_NO


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