Discussion of "competition and cost accounting: Adapting to changing markets"

Discussion of "competition and cost accounting: Adapting to changing markets"

Competition and Cost Accounting: Adapting to Changing Markets," by Ranjani Krishnan, Joan L. Luft, and Michael D. Shields (2002), is discussed. The experiment supports the main hypothesis, though ruling out competing explanations was troublesome. This discussion begins with a brief summary of t...

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Veröffentlicht in:Contemporary accounting research 2002-07, Vol.19 (2), p.303-310
1. Verfasser: Douglas, Alan V S
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting theory
Bias
Competition
Cost accounting
Data collection
Decision making
Duopoly
Economic change
Economic research
Economics
Experiments
Hypotheses
Market
Questionnaires
Students
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Zusammenfassung:Competition and Cost Accounting: Adapting to Changing Markets," by Ranjani Krishnan, Joan L. Luft, and Michael D. Shields (2002), is discussed. The experiment supports the main hypothesis, though ruling out competing explanations was troublesome. This discussion begins with a brief summary of the main features of the experiment. Next, a critique is offered of specific hypotheses and test results. A few general comments conclude the discussion.
ISSN:0823-9150
1911-3846