Strategy and activity based costing: a cross national study of process and outcome contingencies
AbstractThis investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements â€“ processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the extent and speed of implementation. Outcome contingency is considered in terms of the perceived success of ABC implementation. A questionnaire was developed to collect information on corporate costing experiences and strategic orientation across organisations in seven countries. The results of the study suggest the prevalence of outcome based rather than process based dependencies between ABC and corporate strategy orientation.
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.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 2 (2005)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
activity based costing; ABC implementation; corporate strategy; process contingencies; outcomes; corporate costing; cross-national study; business strategy.;
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
- repec:ner:dauphi:urn:hdl:123456789/9497 is not listed on IDEAS
- Joannidès, Vassili & Wickramasinghe, Danture & Berland, Nicolas, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Economics Papers from University Paris Dauphine 123456789/9497, Paris Dauphine University.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.