de La Villarmois, Olivier; Levant, Yves - In: Journal of Applied Accounting Research 12 (2011) 3, pp. 234-259
Purpose – The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it. Design/methodology/approach – Firms that adopted the UVA method...