Matches in SemOpenAlex for { <https://semopenalex.org/work/W2443396904> ?p ?o ?g. }
- W2443396904 endingPage "77" @default.
- W2443396904 startingPage "67" @default.
- W2443396904 abstract "ABSTRACT The objective of this paper is to advance the theory relating to the determinants of target costing (TC) system adoption by firms. Although the existing literature identifies several factors, it mainly clarifies the circumstances under which TC adoption will add firm value, which refers to a benefit orientation. This paper uses Miles and Snow's (1978) strategy typology to examine the cost orientation of TC adoption, which answers the question as to why firms do not adopt TC even when the existing literature alludes to the benefits of adoption. The paper argues that prospector managers possess the scope to take advantage of the high information asymmetry to avoid TC adoption, because their stock-based compensation increases with volatility in earnings and stock returns. In contrast, defender managers gain increased cash-based compensation with the adoption of TC, which helps achieve greater firm profits. The paper concludes with specific sources of agency problems and several avenues for future research." @default.
- W2443396904 created "2016-06-24" @default.
- W2443396904 creator A5012583484 @default.
- W2443396904 creator A5019084008 @default.
- W2443396904 date "2016-06-01" @default.
- W2443396904 modified "2023-10-14" @default.
- W2443396904 title "Determinants of Target Costing Adoption: A Research Note" @default.
- W2443396904 cites W1201694035 @default.
- W2443396904 cites W1569815616 @default.
- W2443396904 cites W1749773073 @default.
- W2443396904 cites W1830962672 @default.
- W2443396904 cites W1973601042 @default.
- W2443396904 cites W1976921244 @default.
- W2443396904 cites W1992234778 @default.
- W2443396904 cites W1992971575 @default.
- W2443396904 cites W2004463963 @default.
- W2443396904 cites W2028614095 @default.
- W2443396904 cites W2032667145 @default.
- W2443396904 cites W2037894668 @default.
- W2443396904 cites W2043037465 @default.
- W2443396904 cites W2046092587 @default.
- W2443396904 cites W2049716433 @default.
- W2443396904 cites W20662475 @default.
- W2443396904 cites W2072784758 @default.
- W2443396904 cites W2073784867 @default.
- W2443396904 cites W2090847201 @default.
- W2443396904 cites W2092264105 @default.
- W2443396904 cites W2092271432 @default.
- W2443396904 cites W2099832821 @default.
- W2443396904 cites W2105808328 @default.
- W2443396904 cites W2118210039 @default.
- W2443396904 cites W2130782084 @default.
- W2443396904 cites W2160416196 @default.
- W2443396904 cites W2166311523 @default.
- W2443396904 cites W2168113595 @default.
- W2443396904 cites W2752617332 @default.
- W2443396904 cites W3121212662 @default.
- W2443396904 cites W3122979540 @default.
- W2443396904 cites W3123502919 @default.
- W2443396904 cites W3123595788 @default.
- W2443396904 cites W3125405027 @default.
- W2443396904 cites W3125596779 @default.
- W2443396904 cites W3125751770 @default.
- W2443396904 cites W3125792879 @default.
- W2443396904 cites W4254218384 @default.
- W2443396904 doi "https://doi.org/10.2308/jmar-51501" @default.
- W2443396904 hasPublicationYear "2016" @default.
- W2443396904 type Work @default.
- W2443396904 sameAs 2443396904 @default.
- W2443396904 citedByCount "4" @default.
- W2443396904 countsByYear W24433969042020 @default.
- W2443396904 countsByYear W24433969042021 @default.
- W2443396904 crossrefType "journal-article" @default.
- W2443396904 hasAuthorship W2443396904A5012583484 @default.
- W2443396904 hasAuthorship W2443396904A5019084008 @default.
- W2443396904 hasConcept C10138342 @default.
- W2443396904 hasConcept C121955636 @default.
- W2443396904 hasConcept C127413603 @default.
- W2443396904 hasConcept C137577040 @default.
- W2443396904 hasConcept C144133560 @default.
- W2443396904 hasConcept C162324750 @default.
- W2443396904 hasConcept C162853370 @default.
- W2443396904 hasConcept C163428354 @default.
- W2443396904 hasConcept C164624739 @default.
- W2443396904 hasConcept C175444787 @default.
- W2443396904 hasConcept C199360897 @default.
- W2443396904 hasConcept C200707436 @default.
- W2443396904 hasConcept C203194045 @default.
- W2443396904 hasConcept C204036174 @default.
- W2443396904 hasConcept C2778012447 @default.
- W2443396904 hasConcept C2778083465 @default.
- W2443396904 hasConcept C2781426361 @default.
- W2443396904 hasConcept C39389867 @default.
- W2443396904 hasConcept C40700 @default.
- W2443396904 hasConcept C41008148 @default.
- W2443396904 hasConcept C78519656 @default.
- W2443396904 hasConceptScore W2443396904C10138342 @default.
- W2443396904 hasConceptScore W2443396904C121955636 @default.
- W2443396904 hasConceptScore W2443396904C127413603 @default.
- W2443396904 hasConceptScore W2443396904C137577040 @default.
- W2443396904 hasConceptScore W2443396904C144133560 @default.
- W2443396904 hasConceptScore W2443396904C162324750 @default.
- W2443396904 hasConceptScore W2443396904C162853370 @default.
- W2443396904 hasConceptScore W2443396904C163428354 @default.
- W2443396904 hasConceptScore W2443396904C164624739 @default.
- W2443396904 hasConceptScore W2443396904C175444787 @default.
- W2443396904 hasConceptScore W2443396904C199360897 @default.
- W2443396904 hasConceptScore W2443396904C200707436 @default.
- W2443396904 hasConceptScore W2443396904C203194045 @default.
- W2443396904 hasConceptScore W2443396904C204036174 @default.
- W2443396904 hasConceptScore W2443396904C2778012447 @default.
- W2443396904 hasConceptScore W2443396904C2778083465 @default.
- W2443396904 hasConceptScore W2443396904C2781426361 @default.
- W2443396904 hasConceptScore W2443396904C39389867 @default.
- W2443396904 hasConceptScore W2443396904C40700 @default.
- W2443396904 hasConceptScore W2443396904C41008148 @default.
- W2443396904 hasConceptScore W2443396904C78519656 @default.
- W2443396904 hasIssue "1" @default.