lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
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
Target Costing as a Dynamic Capability in Swedish Publicly Traded Companies
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (Ekonomistyrning)ORCID iD: 0000-0003-0378-2995
Brock University, St Catharines, Canada. (Ekonomistyrning)
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2012 (English)In: Paper presented at the 8th Asia-Pacific Management Accounting Association Annual Conference, Xiamen, China, November 14-17, 2012, 2012Conference paper, Oral presentation only (Refereed)
Abstract [en]

Abstract

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
2012.
Keyword [en]
Target Costing, Dynamic Capabilities, Product Development, Swedish Companies
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-22595OAI: oai:DiVA.org:lnu-22595DiVA: diva2:571715
Conference
The 8th APMAA, Asia-Pasific Management Accounting Association Annual Forum, Xiamen, China, November 14-17, 2012
Available from: 2012-11-23 Created: 2012-11-23 Last updated: 2017-02-17Bibliographically approved

Open Access in DiVA

No full text

Other links

Conference web page

Authority records BETA

Alpenberg, Jan

Search in DiVA

By author/editor
Alpenberg, Jan
By organisation
Linnaeus School of Business and Economics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 289 hits
CiteExportLink to record
Permanent link

Direct link
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