메뉴 건너뛰기




Volumn 1, Issue 4, 2005, Pages 494-511

A framework for analysing cost structures in Business Process Reengineering (BPR)

Author keywords

Activity Based Costing (ABC); business process reengineering; cost management; management accountant; services; standards

Indexed keywords


EID: 33644535312     PISSN: 17408849     EISSN: 17408857     Source Type: Journal    
DOI: 10.1504/IJSS.2005.007474     Document Type: Article
Times cited : (7)

References (45)
  • 1
    • 1842772010 scopus 로고
    • Applications: a design and implementation model for life cycle cost management system
    • Ahmed, A.U. (1995) ‘Applications: a design and implementation model for life cycle cost management system’, Information and Management, Vol. 28, pp.261–269.
    • (1995) Information and Management , vol.28 , pp. 261-269
    • Ahmed, A.U.1
  • 5
    • 0007175162 scopus 로고
    • Management accounting and knowledge management
    • November
    • Birkett, W.P. (1995) ‘Management accounting and knowledge management’, Management Accounting, November, Vol. 77, No. 5, pp.44–48.
    • (1995) Management Accounting , vol.77 , Issue.5 , pp. 44-48
    • Birkett, W.P.1
  • 7
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualizing management accounting change: an institutional framework
    • Burns. J. and Scapens, W.R. (2000) ‘Conceptualizing management accounting change: an institutional framework’, Management Accounting Research, Vol. 11, No. 3, pp.3–25.
    • (2000) Management Accounting Research , vol.11 , Issue.3 , pp. 3-25
    • Burns., J.1    Scapens, W.R.2
  • 8
    • 0035649495 scopus 로고    scopus 로고
    • Management accounting change
    • Burns, J. and Vaivio, J. (2001) ‘Management accounting change’, Management Accounting Research, Vol. 12, No. 4, pp.389–402.
    • (2001) Management Accounting Research , vol.12 , Issue.4 , pp. 389-402
    • Burns, J.1    Vaivio, J.2
  • 10
    • 33645307277 scopus 로고    scopus 로고
    • A framework for the integration of knowledge management and business process management
    • Choi, I., Jung, J. and Sung, M. (2004) ‘A framework for the integration of knowledge management and business process management’, International Journal of Innovation and Learning, Vol. 1, No. 4, pp.399–408.
    • (2004) International Journal of Innovation and Learning , vol.1 , Issue.4 , pp. 399-408
    • Choi, I.1    Jung, J.2    Sung, M.3
  • 11
    • 0001797931 scopus 로고    scopus 로고
    • Activity-based costing and the lean enterprize
    • Cooper, R. (1996) ‘Activity-based costing and the lean enterprize’, Journal of Cost Management, Winter, pp.6–14.
    • (1996) Journal of Cost Management , vol.Winter , pp. 6-14
    • Cooper, R.1
  • 12
    • 0001928602 scopus 로고
    • How cost accounting distorts product cost
    • Cooper, R. and Kaplan, R.S. (1988) ‘How cost accounting distorts product cost’, Management Accounting, April, pp.20–27.
    • (1988) Management Accounting , vol.April , pp. 20-27
    • Cooper, R.1    Kaplan, R.S.2
  • 13
    • 33745020984 scopus 로고    scopus 로고
    • Rediscovering cost management
    • July
    • Corrigan, J. (1996) ‘Rediscovering cost management’, Australian Accountant, July, Vol. 66, No. 6, p.29.
    • (1996) Australian Accountant , vol.66 , Issue.6 , pp. 29
    • Corrigan, J.1
  • 14
    • 71549115820 scopus 로고
    • Strategies for business process reengineering: evidence from field studies
    • Summer
    • Earl, M.J., Sampler, J.L. and Short, J.E. (1995) ‘Strategies for business process reengineering: evidence from field studies’, Journal Management Information Systems, Summer, Vol. 12, No. 1, pp.31–56.
    • (1995) Journal Management Information Systems , vol.12 , Issue.1 , pp. 31-56
    • Earl, M.J.1    Sampler, J.L.2    Short, J.E.3
  • 15
    • 0032093422 scopus 로고    scopus 로고
    • Towards increasing business orientation: Finnish management accountants in a changing cultural context
    • Granlund, M. and Lukka, K. (1998) ‘Towards increasing business orientation: Finnish management accountants in a changing cultural context’, Management Accounting Research, No. 9, pp.185–211.
    • (1998) Management Accounting Research , Issue.9 , pp. 185-211
    • Granlund, M.1    Lukka, K.2
  • 16
    • 1142295753 scopus 로고
    • Reengineering: out of the rubble
    • December
    • Greengrad, S. (1985) ‘Reengineering: out of the rubble’, Personnel Journal, December, Vol. 72, No. 12, pp.48B–48N.
    • (1985) Personnel Journal , vol.72 , Issue.12 , pp. 48B-48N
    • Greengrad, S.1
  • 18
    • 0004149462 scopus 로고    scopus 로고
    • 4th edition, Ohio, Cincinatti: South-Western College Publishing
    • Hansen, D.R. and Mowen, M.M. (1997) Management Accounting, 4th edition, Ohio, Cincinatti: South-Western College Publishing.
    • (1997) Management Accounting
    • Hansen, D.R.1    Mowen, M.M.2
  • 23
    • 38149145221 scopus 로고
    • Accounting for accounting: towards the development of a dialectical view
    • Hopper, T., Storey, J. and Willomott, H. (1987) ‘Accounting for accounting: towards the development of a dialectical view’, Accounting, Organizations and Society, Vol. 12, pp.437–456.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 437-456
    • Hopper, T.1    Storey, J.2    Willomott, H.3
  • 24
    • 0345807621 scopus 로고    scopus 로고
    • Just-in-time production, automation, cost allocation practices, and importance of cost information: an empirical investigation in New Zealand-based manufacturing organizations
    • Hoque, Z. (2000) ‘Just-in-time production, automation, cost allocation practices, and importance of cost information: an empirical investigation in New Zealand-based manufacturing organizations’, British Accounting Review, Vol. 32, No. 2, pp.133–159.
    • (2000) British Accounting Review , vol.32 , Issue.2 , pp. 133-159
    • Hoque, Z.1
  • 25
    • 33745053437 scopus 로고
    • Redesigning the resource allocation process
    • July
    • Horsch, J.C. (1995) ‘Redesigning the resource allocation process’, Management Accounting, July, Vol. 77, No. 1, pp.55–59.
    • (1995) Management Accounting , vol.77 , Issue.1 , pp. 55-59
    • Horsch, J.C.1
  • 26
    • 33745010503 scopus 로고    scopus 로고
    • Allying business process reengineering with strategy: a new perspective for BPR
    • Huang, X. and Mei, S. (2003) ‘Allying business process reengineering with strategy: a new perspective for BPR’, International Journal of Management and Enterprise Development, Vol. 1, No. 3, pp.281–292.
    • (2003) International Journal of Management and Enterprise Development , vol.1 , Issue.3 , pp. 281-292
    • Huang, X.1    Mei, S.2
  • 28
    • 85025420488 scopus 로고
    • The process of change in management accounting: some field study evidence
    • Innes, J. and Mitchell, F. (1990) ‘The process of change in management accounting: some field study evidence’, Management Accounting Research, Vol. 1, pp.3–19.
    • (1990) Management Accounting Research , vol.1 , pp. 3-19
    • Innes, J.1    Mitchell, F.2
  • 29
    • 0002714151 scopus 로고
    • ABC: a survey of CIMA members
    • UK
    • Innes, J. and Mitchell, F. (1991) ‘ABC: a survey of CIMA members’, Management Accounting, UK, October, pp.28–30.
    • (1991) Management Accounting , vol.October , pp. 28-30
    • Innes, J.1    Mitchell, F.2
  • 31
    • 0002410150 scopus 로고
    • Activity-based information: a blueprint for world-class management accounting
    • USA, June
    • Johnson, H.T. (1988) ‘Activity-based information: a blueprint for world-class management accounting’, Management Accounting, USA, June.
    • (1988) Management Accounting
    • Johnson, H.T.1
  • 33
    • 0028757768 scopus 로고
    • Is reengineering replacing total quality?
    • Kelada, J. (1994) ‘Is reengineering replacing total quality?’, Quality Progress, Vol. 27, No. 12, pp.79–83.
    • (1994) Quality Progress , vol.27 , Issue.12 , pp. 79-83
    • Kelada, J.1
  • 34
    • 33644528945 scopus 로고    scopus 로고
    • An object-oriented approach for designing service scheduling support systems
    • Lee, S.M. and Asllani, A.A. (2004) ‘An object-oriented approach for designing service scheduling support systems’, International Journal of Services and Standards, Vol. 1, No. 1, pp.39–51.
    • (2004) International Journal of Services and Standards , vol.1 , Issue.1 , pp. 39-51
    • Lee, S.M.1    Asllani, A.A.2
  • 35
    • 33745021709 scopus 로고
    • The new wave of business change
    • Summer
    • Manion, R. (1995) ‘The new wave of business change’, The Canadian Business Review, Summer, Vol. 22, No. 2, pp.39–40.
    • (1995) The Canadian Business Review , vol.22 , Issue.2 , pp. 39-40
    • Manion, R.1
  • 36
    • 0040586163 scopus 로고
    • Planning for restructured, revitalized organization
    • Summer
    • Marshall, R. and Yorks, L. (1994) ‘Planning for restructured, revitalized organization’, Sloan Management Review, Summer, Vol. 35, No. 4, pp.81–91.
    • (1994) Sloan Management Review , vol.35 , Issue.4 , pp. 81-91
    • Marshall, R.1    Yorks, L.2
  • 37
    • 33745027745 scopus 로고
    • The role of management accounting in performance improvement
    • April
    • May, M. (1995) ‘The role of management accounting in performance improvement’, Management Accounting, April, Vol. 76, No. 10, p.14.
    • (1995) Management Accounting , vol.76 , Issue.10 , pp. 14
    • May, M.1
  • 38
    • 0034799465 scopus 로고    scopus 로고
    • Business process reengineering: value innovation in industrial engineering practices
    • Mohanty, R.P. and Deshmukh, S.G. (2001) ‘Business process reengineering: value innovation in industrial engineering practices’, International Journal of Computer Applications in Technology, Vol. 14, Nos. 4–6, pp.119–135.
    • (2001) International Journal of Computer Applications in Technology , vol.14 , Issue.4-6 , pp. 119-135
    • Mohanty, R.P.1    Deshmukh, S.G.2
  • 39
    • 0001397063 scopus 로고
    • Conditions under which activity – based cost systems provide relevant costs
    • Noreen, E. (1991) ‘Conditions under which activity – based cost systems provide relevant costs’, Journal of Management Accounting Research, Fall, pp.159–161.
    • (1991) Journal of Management Accounting Research , vol.Fall , pp. 159-161
    • Noreen, E.1
  • 41
    • 0008010978 scopus 로고
    • The 21st century controller
    • February
    • Pipkin, A.L. (1989) ‘The 21st century controller’, Management Accounting, February, Vol. 70, No. 8, pp.21–25.
    • (1989) Management Accounting , vol.70 , Issue.8 , pp. 21-25
    • Pipkin, A.L.1
  • 42
    • 33745043336 scopus 로고    scopus 로고
    • Towards balancing multiple competitiveness measures for improving business performance in manufacturing
    • Prasad, B. (2001) ‘Towards balancing multiple competitiveness measures for improving business performance in manufacturing’, International Journal of Manufacturing Technology and Management, Vol. 3, No. 6, pp.550–569.
    • (2001) International Journal of Manufacturing Technology and Management , vol.3 , Issue.6 , pp. 550-569
    • Prasad, B.1
  • 43
    • 0035648776 scopus 로고    scopus 로고
    • What does organizational change mean? Speculations on a taken for granted category
    • Quattrone, P. and Hopper, T. (2001) ‘What does organizational change mean? Speculations on a taken for granted category’, Management Accounting Research, Vol. 12, No. 4, pp.403–435.
    • (2001) Management Accounting Research , vol.12 , Issue.4 , pp. 403-435
    • Quattrone, P.1    Hopper, T.2
  • 44
    • 33745024127 scopus 로고
    • Reengineering the payables process
    • Singhvi, V. (1995) ‘Reengineering the payables process’, Management Accounting, March, pp.46–49.
    • (1995) Management Accounting , vol.March , pp. 46-49
    • Singhvi, V.1
  • 45
    • 34249313561 scopus 로고    scopus 로고
    • Architecting cross-functional business processes: new views on traditional business process reengineering
    • Sommer, R.A. (2004) ‘Architecting cross-functional business processes: new views on traditional business process reengineering’, International Journal of Management and Enterprise Development, pp.345–358.
    • (2004) International Journal of Management and Enterprise Development , pp. 345-358
    • Sommer, R.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.