Purpose – The construction industry suffers from significantly large number of insolvencies than other industries due to its inherent characteristics and these have dire consequences on project participants and the industry at large. The purpose of this paper is to determine both the causes of...

Cost allocations for business intelligence (BI) costs create cost awareness, enhance cost transparency, and support the management of BI systems. Although BI cost allocation is highly relevant in practice, the field is widely uncharted in current scholarly research. In this article, the state of...

Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a...

Purpose – This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach – In the framework, cost accounting systems structure is defined in...

Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach – The authors identify the distinctive features that cost accounting systems should have in order to capture the...

Purpose – The primary purpose of this paper is to merge two traditions in management accounting change – design theory and action research – to explain findings from a case study of introducing a cost leadership initiative. Design/methodology/approach – This paper is an example of action...

Purpose – Two reasons are identified for studying the impact of capacity measurements on organizations. First, firms which make the best use of their resources can be expected to outperform their competitors. The second arises from the potential structuration effect of capacity metrics. Such...

Explains the differences between traditional cost behavior, which divides costs into variable and fixed categories, and activity‐based costing (ABC), which divides these same costs into those that vary with unit‐level activities, batch‐level activities, and product‐level activities and...

Purpose The role of management control is frequently emphasized in connection with inter-organizational relationships and value networks. For example, boundary-spanning cost and accounting control techniques have been studied in multifaceted empirical settings. The prevalence of such techniques...

Purpose – The purpose of this paper is to examine the applicability of different drivers for assigning activity costs to products in warehouse logistics environment. Design/methodology/approach – An action research case study in the warehouse logistics of an electronics wholesaler. Data were...