References
Adeyemi, S. B. (2020). Cost management practices and profitability of manufacturing firms in Nigeria. Journal of Accounting and Finance, 20(1), 1-15. Al-Okaily, M., Boshnak, H., Alkayed, H., Shehadeh, E., and Alqam, M. (2024). From traditional to digital: The role of XBRL adoption in improving financial statements transparency. Global Knowledge, Memory and Communication. Advance online publication. Ansari, S. L., and Bell, J. (1997). Target costing: The next frontier in strategic cost management. Journal of Cost Management, 11(3), 4-13. Ansari, S., Bell, J., and the CAM-I Target Cost Core Group. (1997). Target costing: The next Babad, Y. M., and Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. The Accounting Review, 68(3), 563–575. Bhagwat, R., and Sharma, M. K. (2007). Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43–62. Cokins, G. (2001). Activity-based cost management: An executive's guide (2nd ed.). Hoboken, NJ: Wiley. Cooper, R., and Slagmulder, R. (1997). Target costing and value engineering. Portland, OR: Productivity Press. Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Sage Publications. Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study. Management Accounting Research, 14(1), 1–23. Dekker, H. C., and Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293–305. Drury, C., Braund, S., Osborne, P., and Tayles, M. (1993). A survey of management accounting practices in UK manufacturing companies. Chartered Association of Certified Accountants Research Report. Du, H., Vasarhelyi, M. A., and Zheng, X. (2013). XBRL Mandate: Thousands of Filing Errors and So What?Journal of Information Systems, 27(1), 61–78. Efendi, J., Park, J. D., and Smith, L. M. (2014). Do XBRL filings enhance informational efficiency? Journal of Business Research, 67(6), 1275–1282. Ellram, L. M. (2000). Purchasing and supply management’s participation in the target costing process Journal of Supply Chain Management, 36(2), 39–51. Field, A. (2018). Discovering statistics using IBM SPX statistics (5th ed.). Sage Publications. Gunasekaran, A., &Sarhadi, M. (1998). Implementation of activity-based costing in manufacturing. International Journal of Production Economics, 56–57, 231–242. Hilton, R. W., Maher, M. W., and Selto, F. H. (2008). Cost management: Strategies for business decisions (4th ed.). Boston, MA: McGraw-Hill/Irwin. Horngren, C. T., Datar, S. M., and Rajan, M. V. (2015). Cost accounting: A managerial emphasis (15th ed.). Pearson Education. Imai, M. (1986). Kaizen: The key to Japan's competitive success. Random House. Kaplan, R. S., and Atkinson, A. A. (2015). Advanced management accounting (3rd ed.). Cengage Learning. Kaplan, R. S., and Cooper, R. (1998). Cost and effect: Using integrated cost systems to drive profitability and performance. Boston, MA: Harvard Business School Press. JAFM Kee, R. (1995). Integration of strategic cost management and strategic planning processes. Journal of Cost Management, 9(3), 16–27. Kerlinger, F. N. (1973). Foundations of behavioral research (2nd ed.). Holt, Rinehart and Winston. Kumar, N., Scheer, L., and Kotler, P. (2017). Marketing research: Methodological foundations (12th ed.). Sage Publications. Kumar, P., Kumar, S. S., and Dilip, A. (2019). Effectiveness of the adoption of the XBRL standard in the Indian banking sector. Journal of Central Banking Theory and Practice, 8(1), 39–52. Oyedele, A. (2018). Cost management and profitability of manufacturing firms in Nigeria. Journal of Management and Organization, 24(2), 147-162. Sekaran, U. (2003). Research methods for business: A skill-building approach (4th ed.). John Wiley & Sons. Shank, J. K., and Govindarajan, V. (1993). Strategic cost management: The new tool for competitive advantage. New York, NY: The Free Press. Shank, J. K., &Govindarajan, V. (2013). Strategic cost management: The new tool for competitive advantage. Free Press. Tanaka, T. (1993). Target costing at Toyota. Journal of Cost Management, 7(1), 4–11. Wahyudi, S. T., Sari, K., Nabella, R. S., and Zubaidah, D. D. (2022). Improving bank efficiency and reducing asymmetric information through innovation on Extensible Business Reporting Language. In B. S. Sergi& D. Sulistiawan (Eds.), Modeling Economic Growth in Contemporary Indonesia (pp. 299–317). Emerald Publishing Limited. Yoshikawa, T., Innes, J., and Mitchell, F. (1994). Applying functional cost analysis in a manufacturing environment. International Journal of Production Economics, 36(2-3), 169–178.
