Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis

Tiago Gonçalves (), Cristina Gaio and Mariana Silva

Journal of Business Research, 2018, vol. 89, issue C, 378-384

Abstract: In this paper, we use the contingency theory to analyze the relation between innovation and environmental and organizational determinants in adopting target costing (TC). We collect data from a survey of the 500 largest Portuguese firms in 2015. The results show multiple configurations of TC adopters. The analysis extends the research by showing that previously tested determinants (competitiveness, environment, uncertainty, and innovation) are neither sufficient nor necessary factors. The multiple configurations also show the effect of economic group affiliation (and its pressures) and a focus on production cost control rather than product development costs. Methodologically, this paper contributes to the complexity theory by addressing results from a multivariate regression and a fuzzy-set qualitative comparative analysis (fsQCA). The results are robust to non-Boolean variable clustering.

Keywords: Target costing; Innovation; Strategic cost management; fsQCA; Variable clustering (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:89:y:2018:i:c:p:378-384

DOI: 10.1016/j.jbusres.2018.01.054

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