An Overview of the Existing Literature about Cost and Profit Drivers Research

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HEMMATI HASAN; Zeynolabedini Mohammad; Khalili Amin; QADERI BAHMAN

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:27 Page(s): 109-124

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Information Journal Paper

Title

An Overview of the Existing Literature about Cost and Profit Drivers Research

Author(s)

HEMMATI HASAN | Zeynolabedini Mohammad | Khalili Amin | QADERI BAHMAN | Issue Writer Certificate

Keywords

Costs ItemsQ1

Customer ValueQ1

EarningsQ1

ProfitabilityQ2

DriversQ1

Abstract

Undoubtedly, in the competitive environment of today's organizations, only those organizations and institutions will be able to continue their growth and developments, which their main objective is to achieve sound quality and delivering services with reasonable prices and they consider the customer satisfaction as an important principle. Therefore, this paper summarizes the development of theoretical and empirical management accounting research inside and outside the country regarding relationships between costs, Customer Value, revenues, Profitability, and their Drivers; reviews the research from a strategic management accounting perspective; and discusses needs for future research. This article has two main parts. The first part of this paper is a summary of the critical reviews of existing literature, which include the following sections: (1) An initial attempt to develop and estimate models of relationships between cost Drivers in order to understand the administrative and economical importance of these relationships, and to provide Experimental relationships about the statistical significance of these relations; (2) subsequent efforts to improve the modeling and estimation of these relationships; and (3) theoretical and empirical research regarding cost, revenue, and Profitability Drivers. The second part also addresses the needs of future research.

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APA: Copy

HEMMATI, HASAN, Zeynolabedini, Mohammad, Khalili, Amin, & QADERI, BAHMAN. (2018). An Overview of the Existing Literature about Cost and Profit Drivers Research. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(27 ), 109-124. SID. https://sid.ir/paper/396104/en

Vancouver: Copy

HEMMATI HASAN, Zeynolabedini Mohammad, Khalili Amin, QADERI BAHMAN. An Overview of the Existing Literature about Cost and Profit Drivers Research. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(27 ):109-124. Available from: https://sid.ir/paper/396104/en

IEEE: Copy

HASAN HEMMATI, Mohammad Zeynolabedini, Amin Khalili, and BAHMAN QADERI, “An Overview of the Existing Literature about Cost and Profit Drivers Research,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 27 , pp. 109–124, 2018, [Online]. Available: https://sid.ir/paper/396104/en

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