Journal of Accounting and Public Policy 18 (1999) 189-1
Given the increase in global competition over the last several decades, one would expect economic policy makers to have increased their attention on their respective nation’s industrial competitiveness. Similarly, over the same period and driven by the same forces, one would also expect managers and academic researchers to have had a renewed interest in examining cost management systems as a means of enhancing firm performance and gaining strategic advantage in world markets. In the cost management literature, evidence of such renewed interest can be seen from the publication and reaction to Johnson and Kaplan (1987). A great deal of this recent cost management literature has centered around activity-based costing (e.g., Banker and Hughes, 1994; Cooper and Kaplan, 1992; Datar and Gupta, 1994). However, other modern cost management tools such as benchmarking (e.g., Elnathan and Kim, 1995), and just-in-time inventory systems (e.g., Alles et al., 1995) have also recently been examined. The articles by Balachandran and Sridhar (1999), Gordon and Sylvester (1999), and Ittner et al. (1999), which make up this special theme issue, individually and together, provide insightful and stimulating contributions to the interface between industrial competitiveness and cost management systems.
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