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Full-Text Articles in Business
Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde
Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde
Scholarship and Professional Work - Business
Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.
The Effect Of Perceived Personal Consequences On Participation And Influence In Organizational Buying, Daniel H. Mcquiston, Peter R. Dickson
The Effect Of Perceived Personal Consequences On Participation And Influence In Organizational Buying, Daniel H. Mcquiston, Peter R. Dickson
Scholarship and Professional Work - Business
A potential explanation for the amount of individual participation and influence in an industrial purchase decision is whether or not the participant expects any personal repercussions to result from the decision outcome. Justified by a script theory extension of the reward/measurement model, the above proposition was tested and supported using a LISREL model fitted to the responses of executives who participated in the purchase of a specialized item of capital equipment.