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Reconciling Cost Theory with Cost Accounting Practices

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Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0165-4101(94)00372-copenalex-extracted
An empirical analysis of manufacturing overhead cost drivers
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-extracted
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1017/cbo9780511817410.015openalex-extracted
Production, information costs, and economic organization
inferredcites →https://doi.org/10.1080/00220480109595183openalex-extracted
Fixed and Sunk Costs Revisited
inferredcites →https://doi.org/10.1086/257497openalex-extracted
The Economic Theory of a Common-Property Resource: The Fishery
inferredcites →https://doi.org/10.1093/oso/9780198774358.003.0005openalex-extracted
Production, Information Costs and Economic Organization
inferredcites →https://doi.org/10.2139/ssrn.94043openalex-extracted
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
inferredcites →https://doi.org/10.2307/1183493openalex-extracted
inferredcites →https://doi.org/10.2308/iace.2011.26.1.258openalex-extracted
Accounting for Decision Making and Control
inferredcites →https://doi.org/10.3200/jece.35.4.360-364openalex-extracted
On the Treatment of Fixed and Sunk Costs in the Principles Textbooks
inferredcites →https://doi.org/10.3200/jece.35.4.365-369openalex-extracted
On the Treatment of Fixed and Sunk Costs in Principles Textbooks: A Comment and a Reply

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.1726683openalex-extracted
Perfecting Imperfect Competition
inferred← citeshttps://doi.org/10.5901/mjss.2015.v6n4p74openalex-snapshot
Inventory Valuation Practices and Reporting: Nigerian Textile Industry Experience
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