Chapter 1: Introduction -- Chapter 2: A design science methodology -- Chapter 3: Systems thinking foundation -- Chapter 4: Business process considerations -- Chapter 5: Cost accounting perspectives -- Chapter 6: First EADR iteration: Problem refinement -- Chapter 7: Second EADR iteration:...

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...