会计滞后：成本会计系统的过时

IF 6.3 2区管理学 Q1 BUSINESS

California Management Review Pub Date : 2024-07-25 DOI:10.1177/0008125619862802001

Robert S. Kaplan

引用次数: 0

摘要

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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Accounting Lag: The Obsolescence of Cost Accounting Systems

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来源期刊

California Management Review Multiple-

CiteScore

18.40

自引率

3.00%

发文量

期刊介绍： California Management Review (CMR) serves as a vital link between academia and management practice, offering leading-edge research with practical applications. Edited at UC Berkeley’s Haas School of Business, CMR covers a wide range of management topics, including innovation, strategy, sustainable practices, and human resources. CMR ranks among the top management journals globally, distributing articles through outlets like Harvard Business School Publishing and SAGE Publishing. Focused on bridging academia and practice, CMR ensures that all articles are based on rigorous academic research while providing actionable insights for managers. In addition to regular issues, CMR publishes special issues and sections on relevant topics, often guest-edited by leading faculty. Recent special issues have covered dynamic capabilities, city innovation, big data, and intellectual property management.