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Volumn 19, Issue 1, 2004, Pages 1-6

Evaluating Information Technology Investments in Emerging Economies Using Activity-Based Costing

Author keywords

Activity based costing; developing countries; emerging economies; value chain model

Indexed keywords


EID: 85113512667     PISSN: None     EISSN: 16814835     Source Type: Journal    
DOI: 10.1002/j.1681-4835.2004.tb00123.x     Document Type: Article
Times cited : (16)

References (13)
  • 1
    • 0002482629 scopus 로고
    • The Two-Stage Procedure in Cost Accounting – Part One
    • Cooper, R. (1987a) The Two-Stage Procedure in Cost Accounting – Part One, Journal of Cost Management, 1, 2, 43–51.
    • (1987) Journal of Cost Management , vol.1 , Issue.2 , pp. 43-51
    • Cooper, R.1
  • 2
    • 0023397387 scopus 로고
    • The Two-Stage Procedure in Cost Accounting – Part Two
    • Cooper, R. (1987b) The Two-Stage Procedure in Cost Accounting – Part Two, Journal of Cost Management, 1, 3, 39–45.
    • (1987) Journal of Cost Management , vol.1 , Issue.3 , pp. 39-45
    • Cooper, R.1
  • 3
    • 0002270606 scopus 로고
    • The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System?
    • Cooper, R. (1988) The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, 2, 2, 45–54.
    • (1988) Journal of Cost Management , vol.2 , Issue.2 , pp. 45-54
    • Cooper, R.1
  • 4
    • 70449807130 scopus 로고
    • Justifying Investments in New Information Technologies
    • Dos Santos, B.L. (1991) Justifying Investments in New Information Technologies, Journal of Management Information Systems, 7, 4, 71–89.
    • (1991) Journal of Management Information Systems , vol.7 , Issue.4 , pp. 71-89
    • Dos Santos, B.L.1
  • 5
    • 84989059971 scopus 로고
    • Accounting Data for Value Chain Analysis
    • Hergert, M., and Morris, D. (1989) Accounting Data for Value Chain Analysis, Strategic Management Journal, 10, 2, 175–188.
    • (1989) Strategic Management Journal , vol.10 , Issue.2 , pp. 175-188
    • Hergert, M.1    Morris, D.2
  • 6
    • 15044356759 scopus 로고
    • The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting History
    • Johnson, H.T. (1987) The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting History, Journal of Cost Management, 1, 1, 5–12.
    • (1987) Journal of Cost Management , vol.1 , Issue.1 , pp. 5-12
    • Johnson, H.T.1
  • 10
    • 0000979110 scopus 로고
    • Tapping the Full Potential of ABC
    • Ness, J. A., and Cucuzza, T. G. (1995) Tapping the Full Potential of ABC, Harvard Business Review, 73, 4, 130–138.
    • (1995) Harvard Business Review , vol.73 , Issue.4 , pp. 130-138
    • Ness, J.A.1    Cucuzza, T.G.2
  • 11
    • 0000842614 scopus 로고
    • How Information Gives You Competitive Advantage
    • Porter, M.E., and Millar, V.E. (1985) How Information Gives You Competitive Advantage, Harvard Business Review, 63, 4, 149–160.
    • (1985) Harvard Business Review , vol.63 , Issue.4 , pp. 149-160
    • Porter, M.E.1    Millar, V.E.2
  • 13
    • 0034787246 scopus 로고    scopus 로고
    • The Impact of Technology Investments on a Firm's Production Efficiency, Product Quality, and Productivity
    • Thatcher, M.E. and Oliver, J.R. (2001) The Impact of Technology Investments on a Firm's Production Efficiency, Product Quality, and Productivity, Journal of Management Information Systems, 18, 2, 71–89.
    • (2001) Journal of Management Information Systems , vol.18 , Issue.2 , pp. 71-89
    • Thatcher, M.E.1    Oliver, J.R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.