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Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry

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  • Anderson, Shannon W.
  • Hesford, James W.
  • Young, S. Mark

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  • Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
  • Handle: RePEc:eee:aosoci:v:27:y:2002:i:3:p:195-211
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    References listed on IDEAS

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    1. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    2. Jaworski, Bernard J. & Young, S. Mark, 1992. "Dysfunctional behavior and management control: An empirical study of marketing managers," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 17-35, January.
    3. Noreen, Eric & Noreen, Eric & Soderstrom, Naomi, 1994. "Are overhead costs strictly proportional to activity? : Evidence from hospital departments," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 255-278, January.
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    Cited by:

    1. repec:eee:ijoais:v:12:y:2011:i:4:p:305-328 is not listed on IDEAS
    2. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    3. Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
    4. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    5. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    6. repec:fan:macoma:v:html10.3280/maco2017-002008 is not listed on IDEAS
    7. Carmen NECULA, 2009. "Arguments for use of ABC in TQM environment," Proceedings of FIKUSZ '09,in: László Áron Kóczy (ed.), Proceedings of FIKUSZ '09, pages 161-172 Óbuda University, Keleti Faculty of Business and Management.
    8. Comitato di Redazione, 2016. "Mission della rivista e norme redazionali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 193-196.
    9. repec:fan:macoma:v:html10.3280/maco2017-003009 is not listed on IDEAS
    10. Davila, Toni & Foster, George & Li, Mu, 2005. "Designing management control systems in product development: Initial choices and the influence of partners," IESE Research Papers D/598, IESE Business School.
    11. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
    12. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    13. repec:eee:joacli:v:37:y:2016:i:c:p:19-35 is not listed on IDEAS
    14. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
    15. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    16. repec:fan:macoma:v:html10.3280/maco2018-001008 is not listed on IDEAS
    17. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
    18. repec:eee:ijoais:v:15:y:2014:i:1:p:1-25 is not listed on IDEAS

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