E. Ann Gabriel

TL;DR: In this paper, the authors show that the value of more accurate cost information may be dependent upon the firm's competitive market structure, as well as the firms' product market strategy, and that firms that compete on the basis of cost leadership (which they demonstrate may be characterized as Cournot competition), benefit through increased profits from increased product cost accuracy.

TL;DR: The lack of consistency in the accounting practices of intercollegiate athletic departments hinders the ability of institutional leaders to make informed decisions about athletics spending as mentioned in this paper, leading to a lack of transparency in the allocation of costs.

TL;DR: Using analytical and simulation techniques, it is asserted that knowledge of inter‐firm cost correlation may be used to reduce the IT investment needed to achieve product cost accuracy and thereby optimize production and ultimately firm profit.

TL;DR: Lawrence, Gabriel, & Tuttle as discussed by the authors applied activity-based costing (ABC) to one NCAA Football Bowl Subdivision (FBS) athletics department and applied it to the athletic department budget report with results showing how previously established ABC cost drivers for intercollegiate athletics and reallocation of expenses back to specific sports allow for a greater understanding of the cost of each sport.

TL;DR: In this article, the authors show that the value of more accurate cost information may be dependent upon the firm?s competitive market structure as well as the firm's product market strategy, and that firms that compete on the basis of cost leadership (which they demonstrate may be characterized as Cournot competition) benefit through increased profits from increased product cost accuracy.