Author: Dean, Dianne M.

Source: Accounting, Auditing & Accountability Journal, Volume 20, Number 5, 2007 , pp. 790-792(3)

Publisher: Emerald Group Publishing Limited

Abstract:

<B>Purpose</B> - This paper aims to cost the acquisition of the items listed in a popular Christmas song. <B>Design/methodology/approach</B> - A humorous approach is taken. <B>Findings</B> - It was found that there was a significant increase in costs from 2005 to 2006. <B>Research limitations/implications</B> - 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. <B>Originality/value</B> - The paper poses use of costing analysis to present a humorous finding.

Keywords: Christmas; Cost estimates

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570710779045

Publication date: 2007-09-18

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