您的位置:  首页 > 全球经管学术 > 顶刊追踪 > 顶尖期刊 > 会计与审计 > Journal of Accounting and Economics > 1995 > 1期
Nature期刊封面

1期

The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena.

主办单位: ELSEVIER
期刊语言: 英语
创刊时间: 1979年
出版周期: 双月刊
国际电子刊号: 1879-1980
影响因子: 6.8

最新文章

  • AN EMPIRICAL-ANALYSIS OF MANUFACTURING OVERHEAD COST DRIVERS
    作者：BANKER, RD; POTTER, G; SCHROEDER, RG
    作者单位：Cornell University
    摘要：Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop-floor area per part, and number of quality control and improvement personnel. Results indicate a str...