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The impact of contextual and process factors on the evaluation of activity-based costing systems

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  • Anderson, Shannon W.
  • Young, S. Mark
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3X3BXPN-1/2/1d6c731997d51faa403299b7650d6b7b
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 24 (1999)
    Issue (Month): 7 (October)
    Pages: 525-559

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    Handle: RePEc:eee:aosoci:v:24:y:1999:i:7:p:525-559

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    1. 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.
    2. 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.
    3. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, Springer, vol. 16(3), pages 297-334, September.
    4. 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.
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    Cited by:
    1. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 10(3), pages 43-73, September.
    2. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 10(1), pages 149-182, March.
    3. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse De La Litterature Sur L'Abc Et Proposition D'Une Taxinomie," Post-Print hal-00936600, HAL.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. Aapo Länsiluoto & Marko Järvenpää, 2008. "Environmental and performance management forces: Integrating “greenness” into balanced scorecard," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 5(3), pages 184-206, September.
    11. 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.
    12. 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.
    13. Thierry Bertrand & Pierre Mévellec, 2004. "Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 7(3), pages 5-30, September.
    14. 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.
    15. 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.
    16. 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.
    17. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
    18. Pavlatos, Odysseas & Paggios, Ioannis, 2007. "Cost Accounting In Greek Hotel Enterprises: An Empirical Approach," MPRA Paper 6364, University Library of Munich, Germany.
    19. 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.
    20. 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.
    21. 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.
    22. 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.
    23. 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.
    24. 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.
    25. 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.

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