SIGNIFICANCE AND INVESTIGATION OF COST VARIANCES - SURVEY AND EXTENSIONS

Rs Kaplan

Journal of Accounting Research, 1975, vol. 13, issue 2, 311-337

Keywords: Cost variance; Internal control; Managerial interference; Materiality (search for similar items in EconPapers)
JEL-codes: D81 M41 (search for similar items in EconPapers)
Date: 1975
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:13:y:1975:i:2:p:311-337

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DOI: 10.2307/2490367

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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