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Keywords: Target costs
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2007) 19 (1): 68–83.
Published: 06 February 2007
...Caleb J. Rattray; Beverley R. Lord; Yvonne P. Shanahan Purpose As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand. Design/methodology/approach A mail questionnaire survey was sent...
