Is standard costing obsolete? Empirical evidence from Malaysia

• Main Authors: Sulaiman, Maliah, Nik Ahmad, Nik Nazli, Mohd Alwi, Norhayati
• Format: Article
• Language: English; English
• Published: Emerald Group Publishing Limited 2005
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/59264/1/Is_standard_costing_obsolete_Empirical_e.pdf; http://irep.iium.edu.my/59264/7/59264-Is%20standard%20costing%20obsolete_SCOPUS.pdf; http://irep.iium.edu.my/59264/; http://www.emeraldinsight.com/doi/full/10.1108/02686900510574539

Purpose – Many authors have predicted that the shorter product life cycles, advanced manufacturing technologies, decreasing emphasis on labour in the production process, and global competition may lead to the demise of standard costing. This exploratory study aims to provide empirical evidence on th...