Modern cost accounting posits that manufacturing overhead costs vary with production unit-volume, batches of production, and with the variety of products produced. However, many studies fail to find an association between manufacturing overhead costs and activities associated with production...

This paper uses a mix of field research and survey methods to provide evidence on the existence of 'frugality' as a company characteristic. Drawing upon established scales of frugality in the literature on consumer psychology, we develop and validate a multi-item measure of corporate frugality....

'The Town Kitchen, PBC' (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of failure to...

“The Town Kitchen, PBC” (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of...

'The Town Kitchen, PBC' (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of failure to...

Implementing Management Innovations: Lessons Learned from Activity Based Costing in the U.S. Automobile Industry is the result of a long-term study of the implementation of activity based costing (ABC) inside two of America's largest automobile companies. The research advances our theoretical...

We study the relation between a manager’s growth mindset and their use of resource management practices. Growth mindset is based on implicit person theory and is an established and measurable psychological construct. It refers to a person’s deeply held beliefs about whether, in general,...

Accountants have developed tools to evaluate firms' quality performance; however, a focus on evaluating one aspect of quality ?? conformance to pre-established specifications ?? has limited unnecessarily accountants' contribution to quality improvement. Product and process design are the most...