Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough
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 a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Faculty of Accountancy
2013
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| Online Access: | https://ir.uitm.edu.my/id/eprint/12328/1/12328.pdf |
| _version_ | 1825734023612203008 |
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| author | Alpenberg, Jan Scarbrough, D. Paul |
| author_facet | Alpenberg, Jan Scarbrough, D. Paul |
| author_sort | Alpenberg, Jan |
| collection | UITM |
| description | 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 Organisations more generally. Reasons for this are discussed and proposals for further research are proposed. |
| first_indexed | 2024-03-06T01:25:38Z |
| format | Article |
| id | oai:ir.uitm.edu.my:12328 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:25:38Z |
| publishDate | 2013 |
| publisher | Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:123282022-07-05T04:24:33Z https://ir.uitm.edu.my/id/eprint/12328/ Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough apmaj Alpenberg, Jan Scarbrough, D. Paul Costs. Industrial costs Cost effectiveness 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 Organisations more generally. Reasons for this are discussed and proposals for further research are proposed. Faculty of Accountancy 2013-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12328/1/12328.pdf Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough. (2013) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 8 (2). pp. 89-121. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Costs. Industrial costs Cost effectiveness Alpenberg, Jan Scarbrough, D. Paul Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title | Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title_full | Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title_fullStr | Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title_full_unstemmed | Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title_short | Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough |
| title_sort | dynamic capabilities and target costing in swedish publicly traded companies jan alpenberg and d paul scarbrough |
| topic | Costs. Industrial costs Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/12328/1/12328.pdf |
| work_keys_str_mv | AT alpenbergjan dynamiccapabilitiesandtargetcostinginswedishpubliclytradedcompaniesjanalpenberganddpaulscarbrough AT scarbroughdpaul dynamiccapabilitiesandtargetcostinginswedishpubliclytradedcompaniesjanalpenberganddpaulscarbrough |