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A comparison of New Zealand and British product costing practices

Drury, Colin and Lamminmaki, D. (2001) A comparison of New Zealand and British product costing practices. International journal of accounting, 36 (3). pp. 329-347. ISSN 0020-7063

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    The results of a mailed survey designed to compare product-costing practices employed by
    New Zealand (NZ) and United Kingdom (UK) manufacturing companies is reported. The study’s
    main findings are that, when company size is removed as an explanatory factor, there appear to be
    few systematic differences in the product-costing practices of the two countries, although there is a
    suggestion of marginally less sophisticated product-costing practices in NZ. Widespread use of
    theoretically deficient costing practices in both countries adds to the growing evidence of a time
    lag between the theory and practice of management accounting. D 2001 University of Illinois. All
    rights reserved.

    Item Type: Article
    Additional Information: UoA 35 (Accounting and Finance) © 2001 University of Illinois. All rights reserved.
    Subjects: H Social Sciences > HG Finance
    H Social Sciences > HF Commerce > HF5601 Accounting
    Schools: The Business School
    The Business School > Financial Ethics and Governance Research Group
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    Depositing User: Sara Taylor
    Date Deposited: 22 Feb 2007
    Last Modified: 28 Jul 2010 19:19


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