American Woman's Society of Certified Public Accountants
The Woman CPA
The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those firms that were successful in implementing variable costing were able to do so because they recognized that successful change requires both human relations skills and technical expertise.
Akers, Michael D. and Wiebe, Frank A., "Accountants as Change Agents" (1991). Accounting Faculty Research and Publications. 121.
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