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dc.contributor.authorLamminmaki, Dawne
dc.contributor.authorDrury, Colin
dc.date.accessioned2017-05-03T13:33:19Z
dc.date.available2017-05-03T13:33:19Z
dc.date.issued2001
dc.identifier.issn10944060
dc.identifier.doi10.1016/S0020-7063(01)00106-6
dc.identifier.urihttp://hdl.handle.net/10072/3595
dc.description.abstractThe results of a mailed survey designed to compare product-costing practices employed by New Zealand (NZ) and United Kingdom (UK) manufacturing companies is reported. The study's main findings are that, when company size is removed as an explanatory factor, there appear to be few systematic differences in the product-costing practices of the two countries, although there is a suggestion of marginally less sophisticated product-costing practices in NZ. Widespread use of theoretically deficient costing practices in both countries adds to the growing evidence of a time lag between the theory and practice of management accounting.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier Science
dc.publisher.placeUK
dc.relation.ispartofpagefrom329
dc.relation.ispartofpageto347
dc.relation.ispartofjournalInternational Journal of Accounting, The
dc.relation.ispartofvolume36
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode1501
dc.titleA comparison of New Zealand and British product costing practices
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.date.issued2015-05-05T05:04:48Z
gro.hasfulltextNo Full Text
gro.griffith.authorLamminmaki, Dawne M.


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