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- W72784050 abstract "SYNOPSIS AND INTRODUCTION: My task is to provide a perspective regarding the general topic of choosing optimal cost drivers, as that topic is reflected in the selected articles of this Forum. This perspective can be developed more easily if I first digress back to the 1960s when managerial accounting research was beginning to evolve to its present stages. In the 1960s, teaching and research in managerial accounting were heavily influenced by the growing popularity of operations research and management science approaches to business problems. These approaches were largely normative in nature, consisting basically of optimization techniques that, if implemented, promised to improve managerial decision making. Their normative character was carried over into managerial accounting as well, with the basic theme of many managerial accounting articles in that era being, Here is how optimization techniques may be used to guide the design of improved managerial accounting systems.' Rarely, if ever, did the researcher provide empirical evidence or other forms of proof that the new systems would in fact lead to improvements in managerial decisions. Rather, the main result provided was that the new systems could generate new accounting numbers under certain assumed conditions. If these new numbers appeared to be materially different from the old, implementation of the new systems could lead to changes in managers' decisions. The changes in managers' decisions were assumed to be desirable ones to induce. However, desirability was based primarily on subjective criteria adopted by the researcher. Generally, a necessary condition for potential improvements in managerial decisions from new accounting systems is that the new system generate accounting numbers that are materially different from those obtained from the existing system. For this reason, I label such studies as materiality studies, since they basically follow the traditional materiality rule in accounting. But different accounting numbers might not lead to changes in decisions that result in payoffs sufficient to justify the costs of implementing the new systems. Indeed, recognition of this basic limitation of materiality studies was a strong motivation for managerial accounting researchers to investigate the advantages of using the information eco-" @default.
- W72784050 created "2016-06-24" @default.
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- W72784050 date "1993-01-01" @default.
- W72784050 modified "2023-10-13" @default.
- W72784050 title "A perspective on cost drivers" @default.
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