{"id":"https://openalex.org/W2178671260","doi":"https://doi.org/10.19030/ajbe.v3i6.447","title":"Teaching Special Decisions In A Lean Accounting Environment","display_name":"Teaching Special Decisions In A Lean Accounting Environment","publication_year":2010,"publication_date":"2010-06-01","ids":{"openalex":"https://openalex.org/W2178671260","doi":"https://doi.org/10.19030/ajbe.v3i6.447","mag":"2178671260"},"language":"en","primary_location":{"id":"doi:10.19030/ajbe.v3i6.447","doi":"https://doi.org/10.19030/ajbe.v3i6.447","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i6.447","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/447/435","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://clutejournals.com/index.php/AJBE/article/download/447/435","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079720540","display_name":"Daniel L. Haskin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I139325414","display_name":"University of Central Oklahoma","ror":"https://ror.org/02n455404","country_code":"US","type":"education","lineage":["https://openalex.org/I139325414"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Daniel Haskin","raw_affiliation_strings":["University of Central Oklahoma"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Central Oklahoma","institution_ids":["https://openalex.org/I139325414"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5079720540"],"corresponding_institution_ids":["https://openalex.org/I139325414"],"apc_list":null,"apc_paid":null,"fwci":10.0758,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.97700899,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"3","issue":"6","first_page":"91","last_page":"96"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9883000254631042,"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/T12378","display_name":"Accounting Education and Careers","score":0.9883000254631042,"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/T10797","display_name":"Accounting and Organizational Management","score":0.00839999970048666,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.001500000013038516,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/lean-accounting","display_name":"lean accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/lean-enterprise","display_name":"lean enterprise","score":0.9210000038146973},{"id":"https://openalex.org/keywords/value-stream-costing","display_name":"value stream costing","score":0.7369999885559082},{"id":"https://openalex.org/keywords/special-orders","display_name":"special orders","score":0.8149999976158142},{"id":"https://openalex.org/keywords/make-or-buy-decision","display_name":"make-or-buy decision","score":0.9919999837875366},{"id":"https://openalex.org/keywords/management-accounting-education","display_name":"management accounting education","score":0.7580000162124634},{"id":"https://openalex.org/keywords/cost-accounting-education","display_name":"cost accounting education","score":0.9100000262260437},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.6389999985694885}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6905819177627563},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6818877458572388},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.659874677658081},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.6420084238052368},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6325408220291138},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5385113954544067},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.479727178812027},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3894800841808319},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3104995787143707},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21614158153533936}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.19030/ajbe.v3i6.447","doi":"https://doi.org/10.19030/ajbe.v3i6.447","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i6.447","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/447/435","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.19030/ajbe.v3i6.447","doi":"https://doi.org/10.19030/ajbe.v3i6.447","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i6.447","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/447/435","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2178671260.pdf","grobid_xml":"https://content.openalex.org/works/W2178671260.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2098608943","https://openalex.org/W3160241661"],"related_works":["https://openalex.org/W7218167459","https://openalex.org/W2205879135","https://openalex.org/W2889037206","https://openalex.org/W2959549146","https://openalex.org/W4256289905","https://openalex.org/W2566344153","https://openalex.org/W6889577787","https://openalex.org/W4200604110","https://openalex.org/W6987895228","https://openalex.org/W3124514036"],"abstract_inverted_index":{"Lean":[0],"accounting":[1,24,69,76,88,126],"has":[2],"become":[3],"increasingly":[4],"important":[5],"as":[6,111],"more":[7,9],"and":[8,22,57,86,114,124],"companies":[10],"adopt":[11],"the":[12,48,51,60,63,133],"lean":[13,42,55,75,101],"enterprise":[14,56],"model":[15,94],"or":[16],"some":[17],"variation":[18],"of":[19,62,66,119,130],"it.":[20],"Cost":[21],"managerial":[23,125],"textbooks":[25],"continue":[26],"to":[27,53,74,132],"use,":[28],"almost":[29],"exclusively,":[30],"models":[31,77,121],"based":[32],"on":[33],"standard":[34],"overhead":[35],"absorption,":[36],"which":[37,103],"if":[38],"used":[39],"in":[40,82,99,122],"a":[41,54,79,93,100],"environment":[43],"will":[44,128],"not":[45],"accurately":[46],"reflect":[47],"benefits":[49],"from":[50],"movement":[52],"may":[58],"distort":[59],"impact":[61],"changes.":[64],"Because":[65],"these":[67,120],"developments,":[68],"students":[70],"should":[71],"be":[72,129],"exposed":[73],"beyond":[78],"brief":[80],"introduction":[81],"their":[83],"basic":[84],"cost":[85,123],"management":[87],"courses.":[89],"This":[90],"paper":[91],"presents":[92],"for":[95,108],"teaching":[96],"decision":[97],"making":[98],"company":[102],"uses":[104],"value":[105],"stream":[106],"costing":[107],"such":[109],"decisions":[110],"special":[112],"orders":[113],"make-or-buy":[115],"decisions.":[116],"The":[117],"use":[118],"classes":[127],"benefit":[131],"future":[134],"cost/managerial":[135],"accountants.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2016-06-24T00:00:00"}