{"id":"https://openalex.org/W1964495049","doi":"https://doi.org/10.1006/mare.1994.1005","title":"Target cost management in Japanese companies: current state of the art","display_name":"Target cost management in Japanese companies: current state of the art","publication_year":1994,"publication_date":"1994-03-01","ids":{"openalex":"https://openalex.org/W1964495049","doi":"https://doi.org/10.1006/mare.1994.1005","mag":"1964495049"},"language":"en","primary_location":{"id":"doi:10.1006/mare.1994.1005","doi":"https://doi.org/10.1006/mare.1994.1005","is_oa":false,"landing_page_url":"https://doi.org/10.1006/mare.1994.1005","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026242616","display_name":"Takeyuki Tani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Takeyuki Tani","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101710794","display_name":"Hiroshi Okano","orcid":"https://orcid.org/0000-0002-1978-5552","observed_orcids":["https://orcid.org/0000-0002-1978-5552"]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Hiroshi Okano","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015152437","display_name":"Nobumasa Shimizu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Nobumasa Shimizu","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5131361277","display_name":"\u5409\u79c0 \u5ca9\u6df5","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Yoshihide Iwabuchi","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Junji Fukuda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Junji Fukuda","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012704093","display_name":"Shiran Cooray","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I15991598","display_name":"Konan University","ror":"https://ror.org/059b5pb30","country_code":"JP","type":"education","lineage":["https://openalex.org/I15991598"]},{"id":"https://openalex.org/I183792356","display_name":"Hiroshima University of Economics","ror":"https://ror.org/027b58k10","country_code":"JP","type":"education","lineage":["https://openalex.org/I183792356"]},{"id":"https://openalex.org/I188910012","display_name":"Momoyama Gakuin University","ror":"https://ror.org/048z9th72","country_code":"JP","type":"education","lineage":["https://openalex.org/I188910012"]},{"id":"https://openalex.org/I317356780","display_name":"Osaka City University","ror":"https://ror.org/02skfsw40","country_code":"JP","type":"education","lineage":["https://openalex.org/I317356780","https://openalex.org/I4387152983"]},{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Shiran Cooray","raw_affiliation_strings":["Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","Hiroshima University of Economics, Japan","Kobe University, Japan","Konan University, Japan","Osaka City University, Japan","St Andrew's University, Japan","Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Japan; Osaka City University, Japan; St Andrew's University, Japan; Konan University, Japan; Hiroshima University of Economics, Japan; Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I15991598","https://openalex.org/I183792356","https://openalex.org/I317356780","https://openalex.org/I65837984"]},{"raw_affiliation_string":"Hiroshima University of Economics, Japan","institution_ids":["https://openalex.org/I183792356"]},{"raw_affiliation_string":"Kobe University, Japan","institution_ids":["https://openalex.org/I65837984"]},{"raw_affiliation_string":"Konan University, Japan","institution_ids":["https://openalex.org/I15991598"]},{"raw_affiliation_string":"Osaka City University, Japan","institution_ids":["https://openalex.org/I317356780"]},{"raw_affiliation_string":"St Andrew's University, Japan","institution_ids":["https://openalex.org/I188910012"]},{"raw_affiliation_string":"Toa University, Japan and School of Business Administration, Kobe University, Rokko, 657 Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":7.4745,"has_fulltext":false,"cited_by_count":108,"citation_normalized_percentile":{"value":0.95592925,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"5","issue":"1","first_page":"67","last_page":"81"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9878000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9878000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13706","display_name":"Management and Optimization Techniques","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11729","display_name":"Product Development and Customization","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9909999966621399},{"id":"https://openalex.org/keywords/value-engineering","display_name":"value engineering","score":0.8640000224113464},{"id":"https://openalex.org/keywords/concurrent-engineering","display_name":"concurrent engineering","score":0.8560000061988831},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.625},{"id":"https://openalex.org/keywords/product-development","display_name":"product development","score":0.6230000257492065},{"id":"https://openalex.org/keywords/process-industry","display_name":"process industry","score":0.722000002861023},{"id":"https://openalex.org/keywords/assembly-industry","display_name":"assembly industry","score":0.8360000252723694},{"id":"https://openalex.org/keywords/allowable-costs","display_name":"allowable costs","score":0.5099999904632568},{"id":"https://openalex.org/keywords/quality-assurance","display_name":"quality assurance","score":0.6840000152587891},{"id":"https://openalex.org/keywords/new-product-launch","display_name":"new product launch","score":0.7670000195503235},{"id":"https://openalex.org/keywords/mass-production","display_name":"mass production","score":0.781000018119812},{"id":"https://openalex.org/keywords/continuous-improvement","display_name":"continuous improvement","score":0.9760000109672546},{"id":"https://openalex.org/keywords/supplier-collaboration","display_name":"supplier collaboration","score":0.8679999709129333},{"id":"https://openalex.org/keywords/japanese-firms","display_name":"Japanese companies","score":0.6639999747276306}],"concepts":[{"id":"https://openalex.org/C106436119","wikidata":"https://www.wikidata.org/wiki/Q836575","display_name":"Quality assurance","level":3,"score":0.5980989933013916},{"id":"https://openalex.org/C136197465","wikidata":"https://www.wikidata.org/wiki/Q1729295","display_name":"Variety (cybernetics)","level":2,"score":0.5859662890434265},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.5581437945365906},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5561891198158264},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5505408048629761},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.520317792892456},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.48861008882522583},{"id":"https://openalex.org/C19351080","wikidata":"https://www.wikidata.org/wiki/Q1395034","display_name":"New product development","level":2,"score":0.48784732818603516},{"id":"https://openalex.org/C126071100","wikidata":"https://www.wikidata.org/wiki/Q658255","display_name":"Subsidiary","level":3,"score":0.4789029657840729},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.47851884365081787},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.46886593103408813},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4607269763946533},{"id":"https://openalex.org/C2778820799","wikidata":"https://www.wikidata.org/wiki/Q3454688","display_name":"Cost reduction","level":2,"score":0.45068636536598206},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.45047861337661743},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4208762049674988},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.39582115411758423},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.32695436477661133},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.24095630645751953},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1339246928691864},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.09883177280426025},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1006/mare.1994.1005","doi":"https://doi.org/10.1006/mare.1994.1005","is_oa":false,"landing_page_url":"https://doi.org/10.1006/mare.1994.1005","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2268392885","https://openalex.org/W2032667145","https://openalex.org/W1499932259","https://openalex.org/W3026158225","https://openalex.org/W2615947698","https://openalex.org/W2487394718","https://openalex.org/W2124663746","https://openalex.org/W2375260111","https://openalex.org/W113015074","https://openalex.org/W7110930170"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":8},{"year":2012,"cited_by_count":8}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
