First eADR Iteration: Problem Refinement

Pieter W. Buys ()
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Pieter W. Buys: North-West University

Chapter Chapter 6 in Crafting Efficiency in Managerial Costing System Design, 2024, pp 107-129 from Springer

Abstract: Abstract Previously, it was argued that designing effective managerial costing systems should rely on a comprehensive understanding of systems thinking, business process analysis, and cost accounting. This chapter initiates the empirical design process using the guiding stages and principles of the action design research methodology. The primary focus here is on the problem-centric diagnosis iteration of the detailed elaborated action design research approach. In this particular iteration, the research team consisted of industry experts who possess extensive senior management experience in manufacturing and manufacturing-related consulting. During collaborative interactions, the team carefully assessed and verified the existence of the problem being investigated, improved the initial process flows for each key aspect based on our assertions, and transformed the acquired knowledge into three comprehensive developmental guides. When undertaking a project to design a managerial costing system, these developmental guides could be utilized as helpful checklists to guarantee the consideration of pertinent realities and the collection of all relevant information.

Keywords: Action design research; Cost accounting; Elaborated action design research; Managerial costing systems; Manufacturing; Systems thinking (search for similar items in EconPapers)
JEL-codes: L60 M41 O32 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-97-0934-2_6

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DOI: 10.1007/978-981-97-0934-2_6

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