How to cite this paper
Sánchez, M., Moral, M & Ramoscelli, G. (2020). Activity-based costing in smart and connected products production enterprises.Accounting, 6(1), 33-50.
Refrences
Ahmed, J., Rogge, R., Kline, W., Bunch, R., Mason, T., Wollowski, M., et al. (2014). The innovation canvas: An instructor's guide. 121st ASEE Annual Conference and Exposition (pp. 1-12). Indianapolis: American Society for Engineering Education.
Allain, E., & Laurin, C. (2018). Explaining implementation difficulties associated with activity-based costing through system uses. Journal of Applied Accounting Research , 19 (1), 181-198.
Ashton, K. (2009). That "Internet of Things" thing. RFID Journal , 22, 97-114.
Askarany, D., Yazdifar, H., & Askary, S. (2010). Supply chain management, activity-based costing and organisational factors. International Journal of Production Economics , 127 (2), 238-248.
Banker, R. (1984). Estimating most productive scale size using Data Envelopment Analysis. European Journal of Operational Research (17), 35-44.
Blaschke, M., Cigaina, M., Riss, U., & Shoshan, I. (2017). Designing Business Models for the Digital Economy. In Shaping the Digital Enterprise.
Boehm, B. (1981). Software Engineering Economics. Upper Saddle River: Prentice Hall PTR.
Bromwich, M. (2007). Economics in Management Accounting. En C. Chapman, A. Hopwood, & M. Shields (Edits.), Handbooks of Management Accounting Research (págs. 137-162). Elsevier.
Bromwich, M., & Hong, C. (1999). Activity-based costing systems and incremental costs. Management Accounting Research , 10, 39-60.
Brooks, F. (1975). The Mythical Man-Month. Reading: Addison-Wesley.
Byrnes, P., Frazier, T., & Gulledge, T. (1993). Returns-to-scale in software production: a comparison of approaches. In T. Gulledge, & W. Hutzler (Eds.), Analytical methods in software engineering economics (pp. 75-97). Berlin: Springer.
Canvanizer 2.0. (2017, 4 18). Canvanizer. Retrieved from https://canvanizer.com/new/open-innovation-canvas
Chambers, R. (1988). Applied Production Analysis: A Dual Approach. Cambridge: Cambridge University Press.
Conti, M., Das, S., Bisdikian, M., Kumar, M., Ni, L., Passarella, A., et al. (2012). Looking ahead in pervasive computing: Challenges and opportunities in the era of cyberphysical convergence. Pervasive and Mobile Computing , 8 (1), 2-21.
Federación Argentina de Consejos Profesionales de Ciencias Económicas. (2002). Resolución Técnica N° 17. Normas Contables Profesionales: Desarrollo de Cuestiones de Aplicación General . República Argentina: FACPCE.
Fleisch, E., Weinberg, M., & Wortman, F. (2014). Business Models and the Internet of Things. Bosch IoT Lab White Paper, A Cooperation of University of Saint Gallen and Bosch, Bosch Internet of Things & Services Lab.
Galbraith, J. (1985). The New Industrial State. Boston: Houghton-Mifflin.
Gassmann, O., Frankenberger, K., & Csik, M. (2014). The business model navigator: 55 models that will revolutionise your business. London: Pearson.
Gosselin, M. (2007). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. In C. Chapman, A. Hopwood, & M. Shields (Eds.), Handbook of Managing Accounting Research (pp. 641-671). Elsevier Ltd.
Govindarajan, V., & Immelt, J. (2019). The Only Way Manufacturers Can Survive. MIT Sloan Management Review , Spring issue.
Gubbi, J., Buyya, R., Marusic, S., & Palaniswami, M. (2013). Internet of Things (IoT): a vision, architectural elements, and future directions. Future Generation Computer Systems , 29 (7), 1645-1660.
Guo, L., Wei, Y., Sharma, R., & Rong, K. (2017). "Investigating e-business models’ value retention for start-ups: The moderating role of venture capital investment intensity. International Journal of Production Economics , 186, 33-45.
Gurbaxani, V., Melville, N., & Kraemer, K. (2000). The Production of Information Services: A Firm-Level Analysis of Information Systems Budgets. Information Systems Research , 11 (2), 159-176.
Hilton, R. (2005). Managerial accounting: creating value in a dynamic business environment. New York: McGraw-Hill/Irwin.
International Accounting Standards Board . (2008). International Accounting Standard 38.
Kline, W., Hixson, C., Mason, T., Brackin, P., Bunch, R., Dee, K., et al. (2013). The Innovation Canvas - A Tool to Develop Integrated Product Designs and Business Models. 120th ASEE Annual Conference and Exposition (pp. 1-11). Atlanta: American Society for Engineering Education.
Lavazza, L., Morasca, S., & Tosi, D. (2018). An empirical study on the factors affecting software development productivity. E-Informatica Software Engineering Journal , 12 (1), 27-49.
McAfee, A., & Brynjolfsson, E. (2017). Machine, Platform, Crowd. Harnessing our digital future. New York: W. W. Norton & Company Ltd.
Medeiros, H., Santana, A., & Guimarães, L. (2017). The use of costing methods in lean manufacturing industries: a literature review. Gestão & Produção , 24 (2), 395-406.
Metallo, C., Agrifoglio, R., Schiavone, F., & Mueller, J. Understanding business model in the Internet of Things industry. Technological Forecasting & Social Change , In press.
Noreen, E. (1991). Conditions under which Activity-Based Costs systems provide relevant costs. Journal of Management Accounting Research , 3, 159-168.
Olson, N., Nolin, J., & Nelhans, G. (2015). Semantic web, ubiquitous computing, or internet of things? A macro-analysis of scholarly publications. Journal of Documentation , 71 (5), 884-916.
Onar, S., & Ustundag, A. (2018). Smart and Connected Product Business Models. En A. Ustundag, & E. Cevikcan (Edits.), Industry 4.0: Managing the Digital Transformation (págs. 25-41). Springer International Publishing Switzerland.
Orwat, C., Graefe, A., & Faulwasser, T. (2008). Towards pervasive computing in health care - A literature review. Bmc Medical Informatics and Decision Making , 8 (26).
Osterwalder, A., & Pigneur, Y. (2010). Business Model Generation: A Handbook for Visionaries, Game Changers, and Challengers. Hoboken: John Wiley & Sons, Inc.
Osterwalder, A., Pigneur, Y., & Tucci, C. (2005). Clarifying business models: origins, present, and future of the concept. Communications of the Association for Information Systems , 15, 1-25.
Porter, M., & Heppelmann, J. (2015). How Smart, Connected Products are Transforming Companies. Harvard Business Review , 1-19.
Porter, M., & Heppelmann, J. (2014). How Smart, Connected Products Are Transforming Competition. Harvard Business Review , 4-23.
Sinclair, B. (2017). IoT Inc. How your Company can Use the Internet of Things to Win in the Outcome Economy. (F. edition, Ed.) San Francisco: McGraw Hill Education.
Sprinkle, G. (2003). Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society , 28, 287-318.
Weinberger, M., Bilgeri, D., & Fleisch, E. (2016). IoT business models in an industrial context. at-Automatisierungstechnik , 64 (9), 699-706.
Weiser, M. (1991). The computer for the twenty-first century. Scientific American , 290, 46-55.
Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: turning technology into business transformation. Boston: Harvard Business Review Press.
Willness, C., & Bruni-Bossio, V. (2017). The curriculum innovation canvas: A design thinking framework for the engaged educational entrepreneur. Journal of Higher Education Outreach and Engagement , 21 (1), 134-164.
Allain, E., & Laurin, C. (2018). Explaining implementation difficulties associated with activity-based costing through system uses. Journal of Applied Accounting Research , 19 (1), 181-198.
Ashton, K. (2009). That "Internet of Things" thing. RFID Journal , 22, 97-114.
Askarany, D., Yazdifar, H., & Askary, S. (2010). Supply chain management, activity-based costing and organisational factors. International Journal of Production Economics , 127 (2), 238-248.
Banker, R. (1984). Estimating most productive scale size using Data Envelopment Analysis. European Journal of Operational Research (17), 35-44.
Blaschke, M., Cigaina, M., Riss, U., & Shoshan, I. (2017). Designing Business Models for the Digital Economy. In Shaping the Digital Enterprise.
Boehm, B. (1981). Software Engineering Economics. Upper Saddle River: Prentice Hall PTR.
Bromwich, M. (2007). Economics in Management Accounting. En C. Chapman, A. Hopwood, & M. Shields (Edits.), Handbooks of Management Accounting Research (págs. 137-162). Elsevier.
Bromwich, M., & Hong, C. (1999). Activity-based costing systems and incremental costs. Management Accounting Research , 10, 39-60.
Brooks, F. (1975). The Mythical Man-Month. Reading: Addison-Wesley.
Byrnes, P., Frazier, T., & Gulledge, T. (1993). Returns-to-scale in software production: a comparison of approaches. In T. Gulledge, & W. Hutzler (Eds.), Analytical methods in software engineering economics (pp. 75-97). Berlin: Springer.
Canvanizer 2.0. (2017, 4 18). Canvanizer. Retrieved from https://canvanizer.com/new/open-innovation-canvas
Chambers, R. (1988). Applied Production Analysis: A Dual Approach. Cambridge: Cambridge University Press.
Conti, M., Das, S., Bisdikian, M., Kumar, M., Ni, L., Passarella, A., et al. (2012). Looking ahead in pervasive computing: Challenges and opportunities in the era of cyberphysical convergence. Pervasive and Mobile Computing , 8 (1), 2-21.
Federación Argentina de Consejos Profesionales de Ciencias Económicas. (2002). Resolución Técnica N° 17. Normas Contables Profesionales: Desarrollo de Cuestiones de Aplicación General . República Argentina: FACPCE.
Fleisch, E., Weinberg, M., & Wortman, F. (2014). Business Models and the Internet of Things. Bosch IoT Lab White Paper, A Cooperation of University of Saint Gallen and Bosch, Bosch Internet of Things & Services Lab.
Galbraith, J. (1985). The New Industrial State. Boston: Houghton-Mifflin.
Gassmann, O., Frankenberger, K., & Csik, M. (2014). The business model navigator: 55 models that will revolutionise your business. London: Pearson.
Gosselin, M. (2007). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. In C. Chapman, A. Hopwood, & M. Shields (Eds.), Handbook of Managing Accounting Research (pp. 641-671). Elsevier Ltd.
Govindarajan, V., & Immelt, J. (2019). The Only Way Manufacturers Can Survive. MIT Sloan Management Review , Spring issue.
Gubbi, J., Buyya, R., Marusic, S., & Palaniswami, M. (2013). Internet of Things (IoT): a vision, architectural elements, and future directions. Future Generation Computer Systems , 29 (7), 1645-1660.
Guo, L., Wei, Y., Sharma, R., & Rong, K. (2017). "Investigating e-business models’ value retention for start-ups: The moderating role of venture capital investment intensity. International Journal of Production Economics , 186, 33-45.
Gurbaxani, V., Melville, N., & Kraemer, K. (2000). The Production of Information Services: A Firm-Level Analysis of Information Systems Budgets. Information Systems Research , 11 (2), 159-176.
Hilton, R. (2005). Managerial accounting: creating value in a dynamic business environment. New York: McGraw-Hill/Irwin.
International Accounting Standards Board . (2008). International Accounting Standard 38.
Kline, W., Hixson, C., Mason, T., Brackin, P., Bunch, R., Dee, K., et al. (2013). The Innovation Canvas - A Tool to Develop Integrated Product Designs and Business Models. 120th ASEE Annual Conference and Exposition (pp. 1-11). Atlanta: American Society for Engineering Education.
Lavazza, L., Morasca, S., & Tosi, D. (2018). An empirical study on the factors affecting software development productivity. E-Informatica Software Engineering Journal , 12 (1), 27-49.
McAfee, A., & Brynjolfsson, E. (2017). Machine, Platform, Crowd. Harnessing our digital future. New York: W. W. Norton & Company Ltd.
Medeiros, H., Santana, A., & Guimarães, L. (2017). The use of costing methods in lean manufacturing industries: a literature review. Gestão & Produção , 24 (2), 395-406.
Metallo, C., Agrifoglio, R., Schiavone, F., & Mueller, J. Understanding business model in the Internet of Things industry. Technological Forecasting & Social Change , In press.
Noreen, E. (1991). Conditions under which Activity-Based Costs systems provide relevant costs. Journal of Management Accounting Research , 3, 159-168.
Olson, N., Nolin, J., & Nelhans, G. (2015). Semantic web, ubiquitous computing, or internet of things? A macro-analysis of scholarly publications. Journal of Documentation , 71 (5), 884-916.
Onar, S., & Ustundag, A. (2018). Smart and Connected Product Business Models. En A. Ustundag, & E. Cevikcan (Edits.), Industry 4.0: Managing the Digital Transformation (págs. 25-41). Springer International Publishing Switzerland.
Orwat, C., Graefe, A., & Faulwasser, T. (2008). Towards pervasive computing in health care - A literature review. Bmc Medical Informatics and Decision Making , 8 (26).
Osterwalder, A., & Pigneur, Y. (2010). Business Model Generation: A Handbook for Visionaries, Game Changers, and Challengers. Hoboken: John Wiley & Sons, Inc.
Osterwalder, A., Pigneur, Y., & Tucci, C. (2005). Clarifying business models: origins, present, and future of the concept. Communications of the Association for Information Systems , 15, 1-25.
Porter, M., & Heppelmann, J. (2015). How Smart, Connected Products are Transforming Companies. Harvard Business Review , 1-19.
Porter, M., & Heppelmann, J. (2014). How Smart, Connected Products Are Transforming Competition. Harvard Business Review , 4-23.
Sinclair, B. (2017). IoT Inc. How your Company can Use the Internet of Things to Win in the Outcome Economy. (F. edition, Ed.) San Francisco: McGraw Hill Education.
Sprinkle, G. (2003). Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society , 28, 287-318.
Weinberger, M., Bilgeri, D., & Fleisch, E. (2016). IoT business models in an industrial context. at-Automatisierungstechnik , 64 (9), 699-706.
Weiser, M. (1991). The computer for the twenty-first century. Scientific American , 290, 46-55.
Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: turning technology into business transformation. Boston: Harvard Business Review Press.
Willness, C., & Bruni-Bossio, V. (2017). The curriculum innovation canvas: A design thinking framework for the engaged educational entrepreneur. Journal of Higher Education Outreach and Engagement , 21 (1), 134-164.