Management Accounting Innovations in Italian companies: a comparative research
Journal title MANAGEMENT CONTROL
Author/s Lino Cinquini, Paolo Collini, Alessandro Marelli, Andrea Tenucci
Publishing Year 2011 Issue 2011/1
Language Italian Pages 30 P. 11-40 File size 660 KB
DOI 10.3280/MACO2011-001002
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
An interest in new management accounting techniques has driven the attention of surveys to the technical or theoretical aspects of the new costing models proposed. However, the nonlinear process of the diffusion of innovative techniques as a consequence of the learning process and "fashion effect" has received limited attention in survey-based research. This paper compares the results of two surveys conducted ten years part on a sample of companies located in Italy. The comparison covers a broad range of issues concerning cost information purposes, cost allocation and the implementation of two specific advanced costing techniques (Activity-Based Costing and Target Costing). The paper provides insights for the "accounting change" research agenda in two directions: one concerning demand-side versus supply-side arguments about the accounting change (Ax and Bjørnenak, 2007) and the other on the non-linearity and unsystematic process of accounting change over a long period of time (Burns and Vaivio, 2001).
Keywords: Management accounting innovations, Activity-Based Costing, Target Costing, Product Costing Design, Accounting change research
- L'eterno divario tra teoria e prassi del pricing nel Management Accounting Graziano Coller, in MANAGEMENT CONTROL 2/2018 pp.11
DOI: 10.3280/MACO2018-002002 - From cost control to cost management: How is the current state of the Italian context? Anna Lucia Missaglia, Alberto Bubbio, Dario Gulino, in MANAGEMENT CONTROL 1/2024 pp.203
DOI: 10.3280/MACO2024-001010 - L'adozione dell'Activity-Based Costing nelle PMI: analisi di un caso Federica Palazzi, Massimo Ciambotti, Lorenzo Gelsomini, in MANAGEMENT CONTROL 1/2019 pp.97
DOI: 10.3280/MACO2019-001005 - A field study of Value-Based Management sophistication: The role of shareholders Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli, in MANAGEMENT CONTROL 2/2015 pp.65
DOI: 10.3280/MACO2015-002004 - Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili Riccardo Giannetti, Alessandro Marelli, in MANAGEMENT CONTROL 2/2016 pp.33
DOI: 10.3280/MACO2016-002003
Lino Cinquini, Paolo Collini, Alessandro Marelli, Andrea Tenucci, I cambiamenti del <i>costing</i> nelle aziende manifatturiere italiane: risultati di una ricerca comparativa in "MANAGEMENT CONTROL" 1/2011, pp 11-40, DOI: 10.3280/MACO2011-001002