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Strategy and activity based costing: a cross national study of process and outcome contingencies

Author

Listed:
  • Alnoor Bhimani
  • Maurice Gosselin
  • Mthuli Ncube

Abstract

This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements – 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.

Suggested Citation

  • Alnoor Bhimani & Maurice Gosselin & Mthuli Ncube, 2005. "Strategy and activity based costing: a cross national study of process and outcome contingencies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(3), pages 187-205.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205
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    Citations

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    Cited by:

    1. Anca Antoaneta Vărzaru, 2022. "Assessing Digital Transformation of Cost Accounting Tools in Healthcare," IJERPH, MDPI, vol. 19(23), pages 1-18, November.
    2. 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.
    3. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    4. repec:dau:papers:123456789/9497 is not listed on IDEAS
    5. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    6. 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-01661667, HAL.
    7. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    8. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.

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