The impact of contextual and process factors on the evaluation of activity-based costing systems
AbstractNo abstract is available for this item.
Download InfoIf 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.
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 InfoArticle provided by Elsevier in its journal Accounting, Organizations and Society.
Volume (Year): 24 (1999)
Issue (Month): 7 (October)
Contact details of provider:
Web page: http://www.elsevier.com/locate/aos
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, INFORMS, vol. 35(8), pages 982-1003, August.
- Jaworski, Bernard J. & Young, S. Mark, 1992. "Dysfunctional behavior and management control: An empirical study of marketing managers," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 17-35, January.
- Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, Springer, vol. 16(3), pages 297-334, September.
- Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
- Michel Gervais & Yves Levant, 2007. "Comment garantir lâ€™homogÃ©nÃ©itÃ© globale dans la mÃ©thode UVA ? Deux Ã©tudes de cas," Revue Finance ContrÃ´le StratÃ©gie, revues.org, revues.org, vol. 10(3), pages 43-73, September.
- Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de lâ€™Ã©valuation des coÃ»ts par le recours aux Ã©quivalentsâ€“un essai de positionnement," Revue Finance ContrÃ´le StratÃ©gie, revues.org, revues.org, vol. 10(1), pages 149-182, March.
- Simon Alcouffe & Pierre MÃ©vellec, 2012. "Analyse De La Litterature Sur L'Abc Et Proposition D'Une Taxinomie," Post-Print hal-00936600, HAL.
- Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
- Wouters, Marc & Anderson, James C. & Wynstra, Finn, 2005. "The adoption of total cost of ownership for sourcing decisions--a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 167-191, February.
- Kim Langfield-Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 21(2), pages 204-228, February.
- Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
- Pierre Teller & Bertrand Masquefa, 2013. "The interplay of uncertainty, structure and trust on the diffusion of management accounting and control systems: An agent based modeling approach," Working Papers hal-00548754, HAL.
- Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
- Aapo LÃ¤nsiluoto & Marko JÃ¤rvenpÃ¤Ã¤, 2008. "Environmental and performance management forces: Integrating â€œgreennessâ€ into balanced scorecard," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 5(3), pages 184-206, September.
- Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
- Bhimani, Alnoor, 2003. "A study of the emergence of management accounting system ethos and its influence on perceived system success," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 523-548, August.
- Thierry Bertrand & Pierre MÃ©vellec, 2004. "Du projet stratÃ©gique Ã lâ€™action:la dÃ©licate configuration des outils ABC/ABM," Revue Finance ContrÃ´le StratÃ©gie, revues.org, revues.org, vol. 7(3), pages 5-30, September.
- Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
- Seleshi Sisaye & Jacob G. Birnberg, 2010. "Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature," Review of Accounting and Finance, Emerald Group Publishing, Emerald Group Publishing, vol. 9(4), pages 337 - 362, November.
- Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
- GrÃ©gory Wegmann, 2011. "Le dÃ©ploiement d'un pilotage stratÃ©gique des coÃ»ts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
- Pavlatos, Odysseas & Paggios, Ioannis, 2007. "Cost Accounting In Greek Hotel Enterprises: An Empirical Approach," MPRA Paper 6364, University Library of Munich, Germany.
- Bertrand Masquefa & Pierre Teller, 2013. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
- 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, Elsevier, vol. 135(1), pages 430-439.
- Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
- Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management and Governance, Springer, Springer, vol. 17(1), pages 99-129, February.
- Matejka, M. & De Waegenaere, A.M.B., 2000. "Organizational Design and Management Accounting Change," Discussion Paper, Tilburg University, Center for Economic Research 2000-61, Tilburg University, Center for Economic Research.
- Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
- Seleshi Sisaye & Jacob Birnberg, 2010. "Extent and scope of diffusion and adoption of process innovations in management accounting systems," International Journal of Accounting and Information Management, Emerald Group Publishing, Emerald Group Publishing, vol. 18(2), pages 118-139, June.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).
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.