Characteristics of target costing : Theoretical and field study perspectives

Everaert, Patricia;Van Acker, Tom;Loosveld, Stijn;Schollier, Marijke;Sarens, Gerrit
(2006) Qualitative Research in Accounting & Management — Vol. 3, n° 3, p. 236-263 (2006)

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Authors
  • Everaert, Patricia
    Author
  • Van Acker, Tom
    Author
  • Loosveld, Stijn
    Author
  • Schollier, Marijke
    Author
  • Sarens, GerritUCLouvain
    Author
Abstract
Despite appearing in the literature over 10 years ago as a potentially exciting cost management technique, there is still limited agreement about the nature of target costing. The purpose of this study is to explore the characteristics of target costing, and to test whether these characteristics were adopted in three European companies that used target costing.
Affiliations
  • Louvain School of ManagementAccounting & Finance
  • Institution iconUCLouvainSSH/ILSM/ILSM - Research Institute of Louvain School of Management

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Everaert, P., Van Acker, T., Loosveld, S., Schollier, M., & Sarens, G. (2006). Characteristics of target costing : Theoretical and field study perspectives. Qualitative Research in Accounting & Management, 3(3), 236-263. https://doi.org/10.1108/11766090610705425 (Original work published 2006)