Variance Contamination Due to a Systems Environment

This dissertation analyzed the use of standard costing for exception reporting in a systems environment. Standard costing, when used with a ex post flexible budget, has been commonly used in accounting to support management by exception. An assumption of responsibility center accounting is that each of the responsibility centers is independent. An organization, however, is a system of interdependent departments.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Mackey, James Thomas

• Business Administration, Accounting

Identifier

(UMI)AAI8203519

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71358