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The development of activity-based costing journal literature, 1987-2000

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  • Trond Bj�rnenak
  • Falconer Mitchell
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    Abstract

    This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963818022000001019
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 11 (2002)
    Issue (Month): 3 ()
    Pages: 481-508

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    Handle: RePEc:taf:euract:v:11:y:2002:i:3:p:481-508

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    References

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    1. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
    2. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    3. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
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    Cited by:
    1. Ioannis Ananiadis & Dimitrios Kousenidis, 2006. "Stochastic Estimation of the Raw Materials Cost and the Determination of The Mean-Expected Total Product Cost : Analysis and Application," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 35-46.
    2. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    3. Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012. "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, vol. 35(2(44)), pages 185-200, December.

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