Ιδρυματικό Αποθετήριο Ακαδημαϊκής Έρευνας
Πανεπιστήμιο Μακεδονίας
Παρακαλώ χρησιμοποιήστε αυτό το αναγνωριστικό για να παραπέμψετε ή να δημιουργήσετε σύνδεσμο προς αυτό το τεκμήριο:
https://ruomo.lib.uom.gr/handle/7000/1402Πλήρης εγγραφή μεταδεδομένων
| Πεδίο DC | Τιμή | Γλώσσα |
|---|---|---|
| dc.contributor.author | Pavlatos, Odysseas | - |
| dc.contributor.author | Kostakis, Hara | - |
| dc.date.accessioned | 2022-09-26T08:21:05Z | - |
| dc.date.available | 2022-09-26T08:21:05Z | - |
| dc.date.issued | 2022-03 | - |
| dc.identifier | 10.1111/auar.12349 | en_US |
| dc.identifier.issn | 1035-6908 | en_US |
| dc.identifier.issn | 1835-2561 | en_US |
| dc.identifier.uri | https://doi.org/10.1111/auar.12349 | en_US |
| dc.identifier.uri | https://ruomo.lib.uom.gr/handle/7000/1402 | - |
| dc.description.abstract | The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We conducted an empirical study in 108 large industrial enterprises, which have research and development departments. The results show that there is a positive relationship between TC functionality and product innovation in terms of product newness and innovation rate. A direct effect of the quality of IS information on product innovation was not established but rather it was found that the positive association between the functionality of TC and product innovation is stronger in firms that provide IS information of higher quality as compared to firms that provide IS information of lower quality. | en_US |
| dc.language.iso | en | en_US |
| dc.rights | CC0 1.0 Universal | * |
| dc.rights.uri | http://creativecommons.org/publicdomain/zero/1.0/ | * |
| dc.source | Australian Accounting Review | en_US |
| dc.subject | FRASCATI::Social sciences::Economics and Business::Accounting | en_US |
| dc.title | Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems | en_US |
| dc.type | Article | en_US |
| dc.contributor.department | Τμήμα Λογιστικής & Χρηματοοικονομικής | en_US |
| local.identifier.volume | 32 | en_US |
| local.identifier.issue | 1 | en_US |
| local.identifier.firstpage | 124 | en_US |
| local.identifier.lastpage | 140 | en_US |
| Εμφανίζεται στις Συλλογές: | Τμήμα Λογιστικής & Χρηματοοικονομικής | |
Αρχεία σε αυτό το Τεκμήριο:
| Αρχείο | Περιγραφή | Μέγεθος | Μορφότυπος | |
|---|---|---|---|---|
| Australian_Revised__F3_July 2021.pdf | paper | 358 kB | Adobe PDF | Προβολή/Ανοιγμα |
Αυτό το τεκμήριο προστατεύεται από Αδεια Creative Commons
