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Adoption of activity management practices in public sector organizations

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  • Kevin Baird
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    Abstract

    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.

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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-629X.2007.00225.x
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    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

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    Handle: RePEc:bla:acctfi:v:47:y:2007:i:4:p:551-569

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    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.

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