04417nam a22005415i 4500 978-981-97-0934-2 DE-He213 20251030111745.0 cr nn 008mamaa 240325s2024 si | s |||| 0|eng d 9789819709342 978-981-97-0934-2 10.1007/978-981-97-0934-2 doi HD30.2 KJQ bicssc COM005030 bisacsh KJQ thema Buys, Pieter W. author. (orcid)0000-0002-5345-3594 https://orcid.org/0000-0002-5345-3594 aut http://id.loc.gov/vocabulary/relators/aut 74011 Crafting Efficiency in Managerial Costing System Design [electronic resource] : An Integrated Design Science Approach / by Pieter W. Buys. 1st ed. 2024. Singapore : Springer Nature Singapore : Imprint: Palgrave Macmillan, 2024. XX, 181 p. 43 illus., 42 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Chapter 1: Introduction -- Chapter 2: A design science methodology -- Chapter 3: Systems thinking foundation -- Chapter 4: Business process considerations -- Chapter 5: Cost accounting perspectives -- Chapter 6: First EADR iteration: Problem refinement -- Chapter 7: Second EADR iteration: Solution integration -- Chapter 8: Third EADR iteration: Solution validation -- Chapter 9: Summative discussion. This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner. In doing so, the book illustrates how a design process embedded in the engineering field, i.e., design science research, can successfully engineer effective managerial costing systems. The book thus includes both academic researchers and industry practitioners, applying the contextual iterative solution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in the book is presented in a process model format, including systematic process flow illustrations and developmental guides, which are all supportive in enabling the design of effective managerial costing systems. Pieter Buys is Professor and Research Director of the “Applied Research in Management Cybernetics” entity at the North-West University, South Africa. Pieter holds professional and post-graduate qualifications in management accounting and engineering management, and his research focuses primarily on applied management from managerial accounting and business operations perspectives. Before his appointment, he occupied senior management and project management positions at a Big 4 audit firm and industry in Canada and South Africa. Information technology Management. 57223 Accounting. 57622 Business information services. Industrial organization. 57885 Business Process Management. 66185 Financial Accounting. 57570 Business Information Systems. 66184 Organization. 59674 SpringerLink (Online service) Springer Nature eBook Printed edition: 9789819709335 Printed edition: 9789819709359 Printed edition: 9789819709366 https://doi.org/10.1007/978-981-97-0934-2 ZDB-2-BUM ZDB-2-SXBM 58664 58664