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Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Cost analysis: the acquisition of the items listed in a popular Christmas song


Document Information:
Title:Cost analysis: the acquisition of the items listed in a popular Christmas song
Author(s):Dianne M. Dean, (Beechworth, Australia)
Citation:Dianne M. Dean, (2007) "Cost analysis: the acquisition of the items listed in a popular Christmas song", Accounting, Auditing & Accountability Journal, Vol. 20 Iss: 5, pp.790 - 792
Keywords:Christmas, Cost estimates
Article type:Viewpoint
DOI:10.1108/09513570710779045 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:

Purpose – This paper aims to cost the acquisition of the items listed in a popular Christmas song.

Design/methodology/approach – A humorous approach is taken.

Findings – It was found that there was a significant increase in costs from 2005 to 2006.

Research limitations/implications – The issue is limited by lack of serious research or methodology. It implies an increase in cost of luxury items that is significantly larger than the CPI.

Originality/value – The paper poses use of costing analysis to present a humorous finding.



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