This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application...

Kaplan has argued that a single accounting system should not be used to calculate product costs for use in decision making because it is not possible for a single system to satisfy the three different purposes of costs systems. Instead, he has suggested that operating units should use three...

A significant feature of the UK economy over the past decade hasbeen the growth in the financial services sector: Little has been written on the nature and content of accounting information systems in the financial services sector: To remedy, this deficiency a postal survey and interviews were...