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Analysis of Banker's Work Concerning Manufacturing Overhead Cost Drivers - Article Example

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The paper "Analysis of Banker's Work Concerning Manufacturing Overhead Cost Drivers" states the study that pointed out that there is a potential for “spurious correlations to generate associations that are not based on causal relations” (Banker et al. 1995, p. 120)…
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Analysis of Bankers Work Concerning Manufacturing Overhead Cost Drivers
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Download file to see previous pages Although the work was published in 1995, the data that were the basis for the work of Banker et al. (1994), were taken much earlier than 1995.
As of 2000, Rajiv Banker is a distinguished co-author of a book on management accounting, Management Accounting, with Anthony Atkinson, Robert Kaplan and S. Mark Young. The Prentice Hall’s “Learning on the Internet Partnership” documented that Banker is the Director of Accounting Programs at the University of Texas at Dallas. Further, according to the Prentice Hall’s “Learning on the Internet Partnership”, Banker holds the Ashbell Smith Chair in Accounting and Information Management of the University as of 2000. The Prentice Hall’s “Learning on the Internet Partnership” also documents that Banker graduated from the University of Bombay at the top of his class and acquired a doctorate degree in business administration from Harvard University. Even as of the year 2000, the “Learning on the Internet Partnership” has already recorded that Banker wrote at least 100 articles in leading research journals in accounting and related disciplines.
According to a Cornell University website, Gordon Potter is still with the School of Hotel Administration of the Cornell University. The same website revealed that Cornell has a PhD in Accounting from the University of Wisconsin-Madison, an M.S. in Accounting from the University of Wisconsin-Whitewater, and a B.A. Economics from Rutgers College-Rutgers University. The economics background of Gordon Potter may partly explain why the research methodology employed by Banker et al. (1995) are similar to those used in economics or in econometrics. In Cornell University, Potter has been an Associate Professor since 1993 until today (no indication in the Cornell University website that he was promoted in the University of Cornell since 1993). However, Potter has taught at the University of Minnesota.  ...Download file to see next pagesRead More
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