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Significance And Investigation Of Cost Variances - Survey And Extensions

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  • KAPLAN, RS

Abstract

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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. Łukasz KUŹMIŃSKI & Zdzisław KES & Yuriy BILAN & Tomasz NOREK & Marcin RABE & Katarzyna WIDERA & Agnieszka ŁOPATKA & Dalia STREIMIKIENE, 2024. "Variance and Deviations in the Budgets of Regional Enterprises as an Element of Risk Measurement in the Probabilistic Model," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(3), pages 120-139, October.
    4. 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.
    5. 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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