IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-642-04800-5_17.html
   My bibliography  Save this book chapter

The Three-Stage Evolution of Full Cost Accounting in Business Economics

In: Business Performance Measurement and Management

Author

Listed:
  • Fabio Santini

    (University of Perugia)

Abstract

This paper analyzes the evolution of the concept and usage of full cost configurations in European and north-American enterprises by examining three different periods: the old period, characterized by a “traditional approach” beginning at the end of the nighteenth century and finishing in the 1970s; the transactional period that began in the 1970s and continued until the end of 1980, and the modern period that is still in progress. The research, developed with a quality Contingency theory approach, proposes a model for understanding the change in cost accounting and analysis, in particular regarding the role of overheads.

Suggested Citation

  • Fabio Santini, 2010. "The Three-Stage Evolution of Full Cost Accounting in Business Economics," Springer Books, in: Paolo Taticchi (ed.), Business Performance Measurement and Management, chapter 0, pages 251-266, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-04800-5_17
    DOI: 10.1007/978-3-642-04800-5_17
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-642-04800-5_17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.