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

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  • 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.

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Bibliographic Info

Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

Volume (Year): 2 (2005)
Issue (Month): 3 ()
Pages: 187-205

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Handle: RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205

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Web page: http://www.inderscience.com/browse/index.php?journalID=41

Related research

Keywords: activity based costing; ABC implementation; corporate strategy; process contingencies; outcomes; corporate costing; cross-national study; business strategy.;

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Cited by:
  1. 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 hal-00690933, HAL.
  2. Joannides, 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, Paris Dauphine University 123456789/9497, Paris Dauphine University.

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