Article ID: | iaor19911928 |
Country: | United States |
Volume: | 31 |
Start Page Number: | 44 |
End Page Number: | 48 |
Publication Date: | Jan 1990 |
Journal: | Production and Inventory Management Journal |
Authors: | Harris Ellen |
Keywords: | information, production: JIT |
Management accounting researchers have predicted that changes are imminent in product costing information systems in response to production method changes to JIT. This article compares these predictions with evidence from field studies that report on actual product costing information system responses.