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....

Strategic cost management is deliberate decision-making aimed at aligning the firm's cost structure with its strategy and optimizing the enactment of the strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the...

This chapter provides practical guidance to management accounting researchers on the design and execution of field studies that use quantitative data analysis to test or build theory. We discuss common purposes for conducting field research and provide a brief overview of the accomplishments and...

We study the link between firm value and quality management practices by examining stock price reactions to third party attestation that a firm's quality control process complies with ISO 9000 quality assurance standards. We find that ISO 9000 certification is motivated by international sales...

Trust is often posited to substitute for management control in interfirm transactions. However, this raises questions of how trust arises in new relationships, and whether trust that is not based on prior experience transacting together is sufficient to persuade managers to forego investments in...

Performance measurement systems (PMSs) are used to diagnose and remediate problems, termed the ‘decision-facilitating' or feedback role of management control. We examine whether use of PMSs by individual decision makers is associated with better performance. Experimental studies have isolated...

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...