... of expected future developments in this area. Design/methodology/approach This study reviews the literature and draws a critically reflective approach. Findings A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost...

... 2009 Accounting Action research Cost accounting Organizational change Oil industry West Africa This paper uses design theory, recognized for over 40 years as central to the practice of management but not previously accepted as a mainstream theory, to illustrate how...

... © Emerald Group Publishing Limited 2009 Productive capacity Cost accounting Resource management The CAM‐I model accounted for all the time available within a capacity system, separating this analysis on two dimensions: It could be argued that there is a potentially infinite...