Second eADR Iteration: Solution Integration

Pieter W. Buys ()
Additional contact information
Pieter W. Buys: North-West University

Chapter Chapter 7 in Crafting Efficiency in Managerial Costing System Design, 2024, pp 131-145 from Springer

Abstract: Abstract The road to the development of effective managerial costing systems has several logical and systematically sound stages. Whereas the first iteration ensured that the problem was adequately understood, the current iteration aimed to ensure a sound design of a potential solution. This chapter formalizes the solution design process, again guided by the stages and principles of the action design research methodology. The primary focus, therefore, is on the object-centric design iteration of the elaborated action design research approach. In designing the envisaged process model components, the research team consisted of the same cohort as for the prior iteration, i.e., including senior managers with experience in manufacturing and manufacturing-related consulting. In executing the design activities, the team reassessed the actuality of the problem being investigated and integrated the earlier design process flows into a conceptual dimensional model cognizant of the costing processes, operational systems, and costing systems. Based on this model, an integrated process flow was conceptualized and ultimately formalized into a model of the contextual environment in which the managerial costing system operates. This model would provide a holistic understanding of the integrated nature of managerial costing system design.

Keywords: Action design research; Costing processes; Costing systems; Managerial costing system; Operational systems; Process model (search for similar items in EconPapers)
JEL-codes: L60 M41 O32 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-97-0934-2_7

Ordering information: This item can be ordered from
http://www.springer.com/9789819709342

DOI: 10.1007/978-981-97-0934-2_7

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().