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Dynamic capabilities and target costing in Swedish publicly traded companies
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research - CMAR)ORCID iD: 0000-0003-0378-2995
Brock University, Canada. (Centre for Management Accounting Research - CMAR)
2013 (English)In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 8, no 2, p. 89-122Article in journal (Refereed) Published
Abstract [en]

The increased importance of product development can be seen in both recent research on Dynamic Capabilities as well as research on the use of Target Costing (TC). The Dynamic Capabilities literature is primarily developed in the USA and Europe, while the TC practice is rooted in Japanese practices and has been transferred to the west. This study examines the relationship between the Dynamic Capabilities of the product development team and the implementation of Target Costing (TC) in publicly traded companies in Sweden. Using established concepts from both the Dynamic Capabilities and Target Costing literatures we find partial support for the relationship. We suggest that there may be a bias in the development of Dynamic Capability research that does not comprehend organization practices such as those seen in Japan, Sweden and in Lean Production organizations more generally. Reasons for this are discussed and proposals for further research are proposed.

Place, publisher, year, edition, pages
Penerbit Press , 2013. Vol. 8, no 2, p. 89-122
Keywords [en]
Dynamic capabilities, Product development, Target costing
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-33961OAI: oai:DiVA.org:lnu-33961DiVA, id: diva2:713675
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2017-02-17Bibliographically approved

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Alpenberg, Jan

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf