Incentives under hybrid activity-based costing systems

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

The case study at hand deals with a carpenter firm in the luxury segment. The analysis of this case involves a closer look at activity-based costing (ABC) practices that are applied within a hybrid costing system. Top management has decided to leave as much of the old costing system intact as possible, and engages in dialogue with its middle managers why certain changes were necessary. The case also addresses subsequent issues such as changes in transfer pricing between departments. Students are then encouraged to reflect upon the implication of these accounting changes for the incentive provided to middle managers.
Original languageEnglish
JournalInternational Journal of Strategic Management
Volume20
Issue number1
Pages (from-to)13-20
Number of pages8
ISSN1555-2411
DOIs
Publication statusPublished - 10.2020

    Research areas

  • Management studies - activity-based costing, transfer pricing, instructional case study, incentive systems, performance measurement

DOI

Recently viewed

Researchers

  1. Isabelle Mahler

Publications

  1. Whose home is it anyway?
  2. Anamnesis and Re-Orientation
  3. Spatial interpretation of high-resolution environmental proxy data of the Middle Pleistocene Palaeolithic faunal kill site Schöningen 13 II-4, Germany
  4. Von der actio quanti minoris zur performance reduction
  5. Legacy effects of land-use modulate tree growth responses to climate extremes
  6. Alleviating depression in the unemployed
  7. DeFacto - Temporal and multilingual deep fact validation
  8. Stakeholder Governance – An analysis of BITC Corporate Responsibility Index Data on Stakeholder Engagement and Governance
  9. Personalbeschaffung
  10. Let’s Team Up with AI! Toward a Hybrid Intelligence System for Online Customer Service
  11. Digital transformation in an incumbent organisation
  12. A(l)gora: the Mindscape
  13. Über die Liebe zur Musik
  14. From Allegiant to Assertive Citizens
  15. Miscellaneous Articles
  16. The mediating role of entrepreneurial orientation in the task-environment-performance relationship
  17. Interlanguage pragmatics: From use to acquisition to second language pedagogy
  18. The Mushroom at the End of the World
  19. Foreword
  20. Possible future space debris mitigation and removal legal, regulatory and technical scenarios
  21. Call for Submissions Business Ethics Quarterly Special Issue on
  22. Pitfalls and potential of institutional change
  23. Transgressive Use of Technology
  24. Group membership does not modulate automatic imitation
  25. Implementation of a balanced scorecard for hybrid business models
  26. Christine Helmer: The trinity and Martin Luther
  27. The influence of a consequence on the readiness potential preceding a self-initiated motor act