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Significance And Investigation Of Cost Variances - Survey And Extensions

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  • KAPLAN, RS

Abstract

No abstract is available for this item.

Suggested Citation

  • Kaplan, Rs, 1975. "Significance And Investigation Of Cost Variances - Survey And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 311-337.
    • Handle: RePEc:bla:joares:v:13:y:1975:i:2:p:311-337
    DOI: http://hdl.handle.net/10.2307/2490367
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    Citations

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    Cited by:

    1. M. Martin Boyer, 2004. "On the Use of Hierarchies to Complete Contracts when Players Have Limited Abilities," CIRANO Working Papers 2004s-41, CIRANO.
    2. Łukasz Kuźmiński & Zdzisław Kes & Veselin Draskovic & Andrzej Gawlik & Marcin Rabe & Katarzyna Widera & Agnieszka Łopatka & Maciej Śniegowski, 2023. "Modelling of the Risk of Budget Variances of Cost Energy Consumption Using Probabilistic Quantification," Energies, MDPI, vol. 16(5), pages 1-16, March.
    3. Ronald A. Dye, 2004. "Strategy Selection and Performance Measurement Choice When Profit Drivers Are Uncertain," Management Science, INFORMS, vol. 50(12), pages 1624-1637, December.
    4. Vetschera, Rudolf, 1993. "Zur Konsistenz von Abweichungsanalysen in hierarchischen Kennzahlensystemen," Discussion Papers, Series I 269, University of Konstanz, Department of Economics.

    More about this item

    Keywords

    Cost variance; Internal control; Managerial interference; Materiality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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