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dc.contributor.authorAx, Christian
dc.contributor.authorGreve, Jan
dc.contributor.authorNilsson, Ulf
dc.date.accessioned2009-01-27T13:14:05Z
dc.date.available2009-01-27T13:14:05Z
dc.date.issued2008
dc.identifier.urihttp://hdl.handle.net/2077/19230
dc.description.abstractIn 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 environmental uncertainty. In addition, perceived environ-mental uncertainty moderates the adoption of target costing when the intensity of competition intensifies. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms. The findings indicate that the adoption of target costing and the intensity of competition positively relate, although the effect reduces with an increase in perceived environmental uncertainty. There is no evidence of a direct relationship between perceived environmental uncertainty and the adoption of target costing. As a result, the find-ings partly conflict with the outcomes of earlier work. The article also discusses the implica-tions for research and firm managers considering the adoption of target costing.en
dc.language.isoengen
dc.publisherElsevieren
dc.relation.isversionofhttp://dx.doi.org/10.1016/j.ijpe.2008.04.010
dc.subjecttarget costingen
dc.subjectadoptionen
dc.subjectperceived environmental uncertaintyen
dc.subjectintensity of competitionen
dc.titleThe Impact of Competition and Uncertainty on the Adoption of Target Costingen
dc.type.sveparticle, peer reviewed scientificen
dc.gup.originGöteborg University. School of Business, Economics and Lawen
dc.gup.departmentDepartement of Business Administrationen
dc.citation.issn0925-5273en
dc.citation.epage103en
dc.citation.issue1en
dc.citation.jtitleInternational Journal of Production Economicsen
dc.citation.spage92en
dc.citation.volume115en
dc.contributor.organizationGreve, J. Swedish Business School at Örebro University, SE-701 82 Örebro, Sweden
dc.contributor.organizationNilsson, U. Faculty of Management, Sabanci University, Orhanli Tuzla, 349 56 Istanbul, Turkey


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