Managers created metrics like "cost per ton-mile" to coordinate massive, geographically distributed capital assets.
by H. Thomas Johnson and Robert S. Kaplan is its critical analysis of how management accounting systems became distorted and outdated Managers created metrics like "cost per ton-mile" to
Relevance Lost is still under copyright protection (Harvard Business School Press, 1987). In most jurisdictions, copyright lasts for the life of the author plus 70 years. H. Thomas Johnson passed away in 2020; Robert S. Kaplan is still alive (as of 2025). Therefore, 1987). In most jurisdictions