Accounting historians continue to debate the development of cost accounting procedures in late nineteenth‐century US mass‐production industries. While conventional historians (economic rationalists) emphasize efficiency and co‐ordination, labour process and other “critical” scholars...

Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information...

Purpose – The purpose of this paper is to investigate the relationship between cost‐system functionality and the performance of oil‐palm enterprises in Malaysia, as well as whether manager's perceived usefulness of cost information mediates the cost‐system functionality‐performance...

Purpose – This paper aims to present an empirically developed and tested process to address the limitations in the literature on the lack of appropriate performance measures and benchmarks for recording activity and sub‐process related cost. The process presented integrates performance...

Estimating the cost of public library building projects can be difficult, but there are helpful resources available to assist in creating a projected budget for such a project. In addition to books and the annual Library Journal issue devoted to library architecture, computer software is now...

Purpose – The purpose of this article is to give an overview of cost accounting methods and illustrate how they can be used in a library. Design/methodology/approach – Explains the difference between cost accounting and traditional statistics of income and expenses and shows the value of...

Purpose – The purpose of this paper is to bring awareness to all factors that impact on the cost of an integrated library system (ILS). Design/methodology/approach – Using a total cost of ownership approach, a bigger view of all the factors impacting on cost is explored. Findings – The...

Better managerial control in terms of decision making and understanding the total costs of a system or service result from allocating indirect costs. Allocation requires a three‐step process of selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the...