publication . Doctoral thesis . 1998

Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~

Harrison, David Shelby;
Open Access
  • Published: 08 Apr 1998
  • Publisher: Virginia Tech
  • Country: United States
Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may not favor activity-based costing decision making, controlled studies that measure the actual influence of those conditions on the usefulness of activity-based costing informat...
free text keywords: managerial accounting, visualization, decision bias
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Doctoral thesis . 1998
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