Everaert, Patricia; Loosveld, Stijn; Acker, Tom Van; … - In: Qualitative Research in Accounting & Management 3 (2006) September, pp. 236-263
Purpose – Despite appearing in the literature over 10 years ago as a potentially exciting cost management technique, there is still limited agreement about the nature of target costing. The purpose of this study is to explore the characteristics of target costing, and to test whether these...