By Trevor Hopper
Pooling the services of major researchers concerns in administration Accounting severely explores a huge diversity of concerns in a concise, digestible style.
Both scholars and practitioners specialising during this zone will locate this booklet a necessary advisor to the numerous advancements affecting administration accounting conception and practice.
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Extra info for Issues in management accounting
Example text
Management accounting research also argues that a focus on cost does not necessarily neglect the importance of flexibility, speed and quality. On the contrary, cost information is important for understanding the economic consequences of, and providing incentives for, flexibility, quality and speed. Flexibility is often defined as the ability to produce a wide range of continually changing products with a minimal degradation of performance. , 1991). Cost allocation has been widely researched, and it is concluded that traditional absorption cost systems using volume-based allocation bases for indirect costs are obsolete in modern manufacturing settings (Kaplan, 1983).
One of the founding books on lean production.
The problem is that standards may not be updated or are not challenging. Problems with standard setting may affect employees’ performance due to the challenge of asymmetric information. Managers and supervisors do not necessarily know the job or process that they evaluate and employees may exploit that for their own benefit. In these cases, games may arise around standard setting. For instance, ‘quota restrictions’ may be practiced by employees to hide their abilities to perform. They may consciously under-perform in order not to improve the standard, which may mean that performance standards decrease or at least do not increase.