Research on target costing : past, present and future

Clermont, Marcel ORCID; Ahn, Heinz GND; Schwetschke, Stephan

Although target costing is an extensively studied topic in the management accounting litera-ture, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated jour-nals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhance-ments. Due to the abundance of these tasks, we align them with six future themes of man-agement accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Addi-tionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes.

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Clermont, Marcel / Ahn, Heinz / Schwetschke, Stephan: Research on target costing. past, present and future. 2018. Springer.

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License Holder: This is a post-peer-review, pre-copyedit version of an article published in Management Review Quarterly. The final authenticated version is available online at: https://doi.org/10.1007/s11301-018-0141-y

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