Product costing practices in different manufacturing industries

a British survey

John A. Brierley, Christopher Cowton, Colin Drury

Research output: Contribution to journalArticle

Abstract

Shields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of prior research that does not discriminate between the practices of the various industries included in their samples. However, this paper needs to be replicated to confirm this result.
Original languageEnglish
Pages (from-to)667-675
Number of pages10
JournalInternational Journal of Management
Volume24
Issue number4
Publication statusPublished - 2007

Fingerprint

Industry
Product costing
Manufacturing industries
Management accountant
Management accounting practice
Questionnaire
Divergence

Cite this

@article{eb9a0c1dd8064395bff98e96d3d04e45,
title = "Product costing practices in different manufacturing industries: a British survey",
abstract = "Shields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of prior research that does not discriminate between the practices of the various industries included in their samples. However, this paper needs to be replicated to confirm this result.",
author = "Brierley, {John A.} and Christopher Cowton and Colin Drury",
year = "2007",
language = "English",
volume = "24",
pages = "667--675",
journal = "International Journal of Management",
number = "4",

}

Product costing practices in different manufacturing industries : a British survey. / Brierley, John A. ; Cowton, Christopher; Drury, Colin.

In: International Journal of Management, Vol. 24, No. 4, 2007, p. 667-675.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Product costing practices in different manufacturing industries

T2 - a British survey

AU - Brierley, John A.

AU - Cowton, Christopher

AU - Drury, Colin

PY - 2007

Y1 - 2007

N2 - Shields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of prior research that does not discriminate between the practices of the various industries included in their samples. However, this paper needs to be replicated to confirm this result.

AB - Shields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of prior research that does not discriminate between the practices of the various industries included in their samples. However, this paper needs to be replicated to confirm this result.

UR - https://search.proquest.com/docview/233229808

M3 - Article

VL - 24

SP - 667

EP - 675

JO - International Journal of Management

JF - International Journal of Management

IS - 4

ER -