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Seminar date: June 2, 2014 Course: Master in Accounting and Management Control Authors: Cristiano Marcias and Christoffer Odin Advisors: Per Magnus Andersson and Anders Anell Five key words: target costing; competitiveness; contingency theory; cardinal rule; mechanisms; Purpose: to develop a hypothetical target costing best practice framework based on the combination of multiple theoretical models
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The global fashion industry causes severe environmental and social harm, underscoring the urgent need for a sustainability transition. Circular Business Models, such as Fashion Rental Services (FRS), represent a promising yet currently limited alternative with reduced environmental impacts. This study presents a case study of the fashion industry’s sustainability transition by exploring FRS in Swe