在 COVID-19 危机期间开发使能成本信息

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-04-10 DOI:10.1080/01559982.2024.2326954

Julia M. Heberle, David S. Bedford, Christopher S. Chapman, Prabhu Sivabalan

引用次数: 0

摘要

在本文中，我们以危机文献和使能设计原则的理论为基础，研究了在应对 COVID-19 危机时如何计算和使用成本信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Developing enabling cost information during the COVID-19 crisis

In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in publi...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.