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- W2019771567 abstract "Abstract Estimation of cost causality has always been an important part of the accountant’s work. This includes the identification, classification and estimation of factors causing a change in the total cost of a related cost object. In the recent literature these factors are called cost drivers. Different approaches and conceptual frameworks for understanding cost causality are found in the economics, strategy and accounting literature. This paper examines different cost driver approaches in a public sector setting. The study is based on data from primary and secondary schools in the four largest cities in Norway. The findings show that a strategic management accounting approach provides a framework for selecting a broader set of explanatory variables than the traditional cost estimation literature. This set includes product attributes, institutional factors and government policy as cost drivers in the public sector." @default.
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- W2019771567 date "2000-06-01" @default.
- W2019771567 modified "2023-09-27" @default.
- W2019771567 title "Understanding cost differences in the public sector—a cost drivers approach" @default.
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- W2019771567 doi "https://doi.org/10.1006/mare.2000.0128" @default.
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