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The Impact of Competition and Uncertainty on the Adoption of Target Costing

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Title: The Impact of Competition and Uncertainty on the Adoption of Target Costing
Authors: Ax, Christian
Greve, Jan
Nilsson, Ulf
Issue Date: 2008
University: Göteborg University. School of Business, Economics and Law
Institution: Departement of Business Administration
Journal Title: International Journal of Production Economics
ISSN: 0925-5273
Volume: 115
Issue: 1
Start Page: 92
End Page: 103
Publication type: article, peer reviewed scientific
Publisher: Elsevier
Organization: Greve, J. Swedish Business School at Örebro University, SE-701 82 Örebro, Sweden
Nilsson, U. Faculty of Management, Sabanci University, Orhanli Tuzla, 349 56 Istanbul, Turkey
Keywords: target costing
perceived environmental uncertainty
intensity of competition
Abstract: In recent years factors which may influence firms´ decisions to adopt target costing have been presented in the literature. These studies generally argue that target costing adoption rates positively correlate with the intensity of competition and perceived environmental un-certainty. However, empirical support for this view is limited. This study argues that the adoption of target costing positively correlates with the intensity of competition, but nega-tively correlates with perceived environm... more
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