Cost consciousness: conceptual development from a management accounting perspective

• Published in: Qualitative research in accounting and management Vol. 12; no. 1; pp. 55 - 86
• Main Authors: Velasquez, Santiago, Suomala, Petri, Järvenpää, Marko
• Format: Journal Article
• Language: English
• Published: Bradford Emerald Group Publishing Limited 01.01.2015
• Subjects: Accounting & Finance; Consciousness; Discount coupons; Industrial engineering; Keywords; Knowledge management; Literature reviews; Management accounting; Management accounting/corporate finance; Operations management; Outpatient care facilities; Researchers; Studies; Management accounting; Literature review; Cost consciousness

Purpose – This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars. Design/methodology/approach – This paper pre...