Keywords: Standard costing
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Journal Articles
Accounting, Auditing & Accountability Journal (2000) 13 (5): 597–624.
Published: 01 December 2000
..., the Marxist (labour process), and the economic rationalist (Neoclassical). The great bulk of this work has assumed that the major tenets of scientific management, such as time study, incentive wage schemes, standard costing, and variance analysis, were in common usage during the first two decades...

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