TITLE

Transparent Costing: Has the emperor got clothes?

AUTHOR(S)
Ratnatunga, Janek; Waldmann, Erwin
PUB. DATE
September 2010
SOURCE
Accounting Forum;Sep2010, Vol. 34 Issue 3/4, p196
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Abstract: Transparent Costing (TC) is a framework for determining the full indirect costs and thereby the full costs (FC) of Australian Competitive Grant (ACG) research projects; with the objective of ensuring the full funding of these projects by the government, so that they could be sustained in the long-run, and preventing their cross-subsidisation from other revenue sources. If a university wishes to be fully funded for its AGC research projects, it is mandatory to undertake a TC exercise and allocate the indirect costs of research activities. It was found in this study that whilst the objectives of FC appear worthwhile, FC may not prevent the practice of cross subsidisation. Also whilst it was found that Time-Driven Activity-Based Costing (TDABC) is preferable to ABC in the TC modelling of ‘research only’ departments and institutes; both approaches do not provide accurate information in ‘teaching and research’ departments. In these departments more accurate estimations could be obtained from studying the workload allocation methods and conducting direct interviews of the staff undertaking research on ACG and other externally funded grants.
ACCESSION #
86453632

 

Related Articles

  • THE EMPEROR HAS NO CLOTHES: A JOURNALIST SEES THE CRIMINAL JUSTICE SYSTEM. Bowman, Locke E. // Journal of Criminal Law & Criminology;Summer2005, Vol. 95 Issue 4, p1411 

    This article reviews the book "The Emperor Has No Clothes: A Journalist Sees the Criminal Justice System," by Steve Bogira.

  • Correction.  // Freethought Today;Apr2011, Vol. 28 Issue 3, p2 

    A correction to the article "Emperor Has No Clothes Award," that was published in the March 11, 2011 issue is presented.

  • The Emperor Redux. Gerrold, David // Fantasy & Science Fiction;Dec96, Vol. 91 Issue 6, p45 

    Presents the short story `The Emperor Redux,' on an emperor's new clothes.

  • SCOPE THEATER PRESENTS.  // Scholastic Scope;3/12/2012, Vol. 60 Issue 10, p15 

    The play "The Emperor's New Clothes" is presented.

  • Napoleon's return. Vineberg, Steve // Christian Century;7/31/2002, Vol. 119 Issue 16, p43 

    Reviews the motion picture 'The Emperor's New Clothes.'

  • The Emperor's New Clothes. Coe, Fanny E. // Book of Stories for the Story-teller;1/1/1914, p31 

    The tale "The Emperor's New Clothes" is presented.

  • THE EMPEROR'S NEW CLOTHES.  // Kirkus Reviews;7/15/2011, Vol. 79 Issue 14, p1184 

    The article reviews the book "The Emperor's New Clothes."

  • STORY OF THE EMPEROR'S NEW CLOTHES. Lang, Leonora Blanche Alleyne // Fairy Books of Andrew Lang;1/1/1926, p121 

    The tale "Story of the Emperor's New Clothes" is presented.

  • STORY OF THE EMPEROR'S NEW CLOTHES. Lang, Leonora Blanche Alleyne // Fairy Books of Andrew Lang;1/1/1926, p395 

    The tale "Story of the Emperor's New Clothes" is presented.

  • forecasts: Children's Books.  // Publishers Weekly;6/19/2000, Vol. 247 Issue 25, p80 

    Reviews the book `The Emperor's New Clothes,' by Demi.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics