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Adoption of activity management practices in public sector organizations

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  • Kevin Baird
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    This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity-based Costing. The present paper replicates Baird "et al". (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird "et al". (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity-based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector. Copyright (c) The Authors Journal compilation (c) 2007 AFAANZ.

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    Article provided by Accounting and Finance Association of Australia and New Zealand in its journal Accounting & Finance.

    Volume (Year): 47 (2007)
    Issue (Month): 4 ()
    Pages: 551-569

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    Handle: RePEc:bla:acctfi:v:47:y:2007:i:4:p:551-569
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