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024 7 _a10.1007/978-981-97-0934-2
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100 1 _aBuys, Pieter W.
_eauthor.
_0(orcid)0000-0002-5345-3594
_1https://orcid.org/0000-0002-5345-3594
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_974011
245 1 0 _aCrafting Efficiency in Managerial Costing System Design
_h[electronic resource] :
_bAn Integrated Design Science Approach /
_cby Pieter W. Buys.
250 _a1st ed. 2024.
264 1 _aSingapore :
_bSpringer Nature Singapore :
_bImprint: Palgrave Macmillan,
_c2024.
300 _aXX, 181 p. 43 illus., 42 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aChapter 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.
520 _aThis 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.
650 0 _aInformation technology
_xManagement.
_957223
650 0 _aAccounting.
_957622
650 0 _aBusiness information services.
650 0 _aIndustrial organization.
_957885
650 1 4 _aBusiness Process Management.
_966185
650 2 4 _aFinancial Accounting.
_957570
650 2 4 _aBusiness Information Systems.
_966184
650 2 4 _aOrganization.
_959674
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9789819709335
776 0 8 _iPrinted edition:
_z9789819709359
776 0 8 _iPrinted edition:
_z9789819709366
856 4 0 _uhttps://doi.org/10.1007/978-981-97-0934-2
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912 _aZDB-2-SXBM
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