Target costing performance based on alternative participation and evaluation methods: a laboratory experiment

Article Abstract:

Target costing practices of industrial assembly-based manufacturers are employed during new product development. Increasing competition in global markets as well as drives to deliver high quality goods at lower prices have necessitated the use of such cost reduction systems in manufacturing industries. The effects of the behavioral aspects of costing methods such as theories of leadership style and performance evaluation information were considered in a test on product designers. Results reveal the factor of controllable item information to have the most significant effect on cost reduction.

Product Development, Cost Control Techniques, Costs, Industrial, Industrial costs, Cost control

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The limitations of signalling by the choice of accounting methods

Article Abstract:

Empirical evidence does not support the signalling hypothesis which states that successful firms prefer income-increasing methods such as FIFO, low levels of reserves for bad debts, and linear depreciation. Two reasons may explain the contradiction. Firstly, some characteristics of the model are not probable since signalling by an income-increasing accounting method is possible only when the increase in the tax rate and taxes paid is larger for the less successful firm. Secondly, not all successful firms can reveal their success since contracting frameworks vary between firms.

Accounting Methods, Methods, Financial management, Depreciation, Accelerated depreciation

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The causes and consequences of accounting fraud

Article Abstract:

A sample of 62 firms indicted by the Securities and Exchange Commission from 1981 to 1987 with accounting fraud was examined to determine the reasons why firms engage in fraudulent activities. The consideration to engage in fraud is seen to be influenced by the costs and consequences of such crimes. Factors such as external market forces are believed to hold exert more influence than internal ones such as compensation and monitoring plans.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Ethical aspects, Fraud, Commercial crimes

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