Moya, Soledad; Amat, Oriol; Blake, John - Department of Economics and Business, Universitat … - 1997
There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …