This chapter analyzes the empirical research literature on management accounting in the manufactu... more This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management accounting research has contributed to the advancement of this field of knowledge. Changes in the manufacturing environment, such as significant upfront investments and ongoing overhead costs, demanding performance criteria besides efficiency, or critical linkages across the value chain have contributed to a fruitful research in management accounting in manufacturing. The chapter identifies significant advances in this knowledge base and highlights future research opportunities. Completeness of non-financial performance measures Manufacturing strategy as a contingency factor to the design of management control systems 832
This chapter analyzes the empirical research literature on management accounting in the manufactu... more This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management accounting research has contributed to the advancement of this field of knowledge. Changes in the manufacturing environment, such as significant upfront investments and ongoing overhead costs, demanding performance criteria besides efficiency, or critical linkages across the value chain have contributed to a fruitful research in management accounting in manufacturing. The chapter identifies significant advances in this knowledge base and highlights future research opportunities. Completeness of non-financial performance measures Manufacturing strategy as a contingency factor to the design of management control systems 832
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