Is Standard Costing Still Relevant ? Evidence from Dubaï

Marie Attiea, Walid Cheffi, Jean-Louis Rosmy and Rao Ananth
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Walid Cheffi: Pôle Finance Responsable - Rouen Business School - Rouen Business School

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Abstract: Reports of the Death of standard costing are greatly exaggerated, say the results of our study of companies based in Dubai. Because of its simplicity, flexibility, and afordability, standard costing remains a favorite cost accounting method among accounting and finance professionals in both industrial and service sectors in this rapidly expanding part of the globe.

Date: 2010-12
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Published in Management Accounting Quarterly, 2010, vol.11 (n°2), sp

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00568813

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