The debate on cost allocations in the management accounting literature has been dominated by a largely rationalistic perspective primarily informed by economic theories. However, there is growing evidence of institutional factors influencing cost allocation practices in organizations. This paper...

A growing number of studies of the issue of cost allocations based on different institutional theories have recently emerged in the management accounting literature. These provide an alternative to efficiency-centred explanations of the evolution of cost allocation practices and have...

Recent public sector reforms have increasingly tended to re-cast citizens as ‘customers’. This paper explores the implications of such customer orientation efforts for management control based on a field study in a Swedish central government agency. We extend prior research on this topic,...

Recent changes in marketing strategies, competition and production environments, and consequent changes in cost structures, have been argued as imposing pressure for change on current cost accounting. Characteristic of the present situation is the serious lack of information concerning the...