Show simple item record

dc.contributor.authorGuilding, Christopheren_US
dc.contributor.authorDrury, Colinen_US
dc.contributor.authorTayles, Mikeen_US
dc.contributor.editorSimon Linacreen_US
dc.date.accessioned2017-04-24T10:28:03Z
dc.date.available2017-04-24T10:28:03Z
dc.date.issued2005en_US
dc.date.modified2009-11-13T06:38:47Z
dc.identifier.issn02686902en_US
dc.identifier.doi10.1108/02686900510574548en_AU
dc.identifier.urihttp://hdl.handle.net/10072/4620
dc.description.abstractPurpose - This paper has two specific objectives: to appraise the relative importance of cost-plus pricing and to develop and test hypotheses concerned with contingent factors that might affect the degree of importance attached to cost-plus pricing. Design/methodology/approach - Data were collected via a mailed survey of UK and Australian companies. Tests were applied and non-response bias was not a threat to the validity of the findings. Findings - A relatively high degree of importance attached to cost-plus pricing is noted, although there appears to be a substantial number of companies that use cost-plus pricing for a relatively small sub-set of products and services. Companies confronted by high competition intensity attach relatively high degrees of importance to cost-plus pricing and manufacturing companies attach a relatively low degree of importance to cost-plus pricing. Originality/value - The paper makes a contribution, given that only two empirical studies with a specific focus on cost-plus pricing were revealed in a literature search covering the last two decades. Additionally, little has been done to investigate the contingent factors affecting the application of cost-plus pricing. The significant role played by competition intensity in connection with accounting system design is observed to be one of the more enduring relationships uncovered by management accounting research. But a somewhat perplexing aspect of this study concerns the failure to find a statistically significant positive relationship between company size and cost-plus pricing.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent110550 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEmeralden_US
dc.publisher.placeUnited Kingdomen_US
dc.publisher.urihttp://www.emeraldinsight.com/0268-6902.htmen_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom125en_US
dc.relation.ispartofpageto137en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalManagerial Auditing Journalen_US
dc.relation.ispartofvolume20en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode350103en_US
dc.titleAn empirical investigation of the importance of cost-plus pricingen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2005 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_AU
gro.date.issued2005
gro.hasfulltextFull Text


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record