de Korvin, Andre; Strawser, Jerry; Siegel, Philip H. - In: Managerial Finance 21 (1995) 3, pp. 17-35
Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually incorporate good sense and professional judgment in the accounting process to overcome that ambiguity. Because of...