Estimation of cost causality has always been an important part of the accountant's work. This includes the identification, classification and estimation of factors causing a change in the total cost of a related cost object. In the recent literature these factors are called cost drivers....

Over the last two decades, there has been a rich supply of management accounting innovations in the literature. The innovations are mainly presented in terms of management accounting models often labelled by acronyms like ABC or SMA. However, different suppliers of the models design them...

This paper reports results from a study of the parallel development of textbooks used in cost accounting and of costing practices in Norway during the period from 1963 til today. All the major textbooks used in this period are examined with respect to content and influences. The findings show...