The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...

Rispetto agli studi sulle "nuove" pratiche di <i>costing</i> la dottrina italiana ed internazionale ha rivolto molta attenzione agli aspetti tecnici e teorici dei modelli. Tuttavia tale dibattito non si è esteso con uguale intensità al processo di diffusione di tali tecniche innovative nel lungo...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...