Advanced Search
MyIDEAS: Login

Adoption of activity management practices in public sector organizations


Author Info

  • Kevin Baird
Registered author(s):


    This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity-based Costing. The present paper replicates Baird "et al". (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird "et al". (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity-based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector. Copyright (c) The Authors Journal compilation (c) 2007 AFAANZ.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    File Function: link to full text
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Accounting and Finance Association of Australia and New Zealand in its journal Accounting & Finance.

    Volume (Year): 47 (2007)
    Issue (Month): 4 ()
    Pages: 551-569

    as in new window
    Handle: RePEc:bla:acctfi:v:47:y:2007:i:4:p:551-569

    Contact details of provider:
    Web page:
    More information through EDIRC

    Order Information:

    Related research



    No references listed on IDEAS
    You can help add them by filling out this form.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Tandung Huynh & Guangming Gong & Huyhanh Huynh, 2014. "Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(2), pages 173-182, February.
    2. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    3. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    4. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:47:y:2007:i:4:p:551-569. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.