Crafting Efficiency in Managerial Costing System Design

An Integrated Design Science Approach

Pieter W. Buys (Autor)

Buch | Softcover

181 Seiten

2025
Palgrave Macmillan (Verlag)
978-981-97-0936-6 (ISBN)

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This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner.

In doing so, the book illustrates how a design process embedded in the engineering field, i.e., design science research, can successfully engineer effective managerial costing systems. The book thus includes both academic researchers and industry practitioners, applying the contextual iterative solution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in the book is presented in a process model format, including systematic process flow illustrations and developmental guides, which are all supportive in enabling the design of effective managerial costing systems.

Pieter Buys is Professor and Research Director of the “Applied Research in Management Cybernetics” entity at the North-West University, South Africa. Pieter holds professional and post-graduate qualifications in management accounting and engineering management, and his research focuses primarily on applied management from managerial accounting and business operations perspectives. Before his appointment, he occupied senior management and project management positions at a Big 4 audit firm and industry in Canada and South Africa.

Chapter 1: Introduction.- Chapter 2: A design science methodology.- Chapter 3: Systems thinking foundation.- Chapter 4: Business process considerations.- Chapter 5: Cost accounting perspectives.- Chapter 6: First EADR iteration: Problem refinement.- Chapter 7: Second EADR iteration: Solution integration.- Chapter 8: Third EADR iteration: Solution validation.- Chapter 9: Summative discussion.

Erscheint lt. Verlag	27.3.2025
Zusatzinfo	42 Illustrations, color; 1 Illustrations, black and white; XX, 181 p. 43 illus., 42 illus. in color.
Sprache	englisch
Maße	148 x 210 mm
Themenwelt	Mathematik / Informatik ► Informatik
	Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik
	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Action Design Research • ADR methodology • business process analysis • business process management • cost and management accounting • Design science paradigmatic application • eADR approach • Elaborated action design research • Engineering Management • Management Cybernetics • Managerial costing systems • Organisational performance management • Organisational systems • Performance Management • Process Improvement • Systems Engineering • systems thinking
ISBN-10	981-97-0936-9 / 9819709369
ISBN-13	978-981-97-0936-6 / 9789819709366
Zustand	Neuware