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The role of manufacturing practices in mediating the impact of activity-based costing on plant performance

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  • Banker, Rajiv D.
  • Bardhan, Indranil R.
  • Chen, Tai-Yuan

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  • Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
  • Handle: RePEc:eee:aosoci:v:33:y:2008:i:1:p:1-19
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    References listed on IDEAS

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    1. Rajiv D. Banker & Joy M. Field & Kingshuk K. Sinha, 2001. "Work-Team Implementation and Trajectories of Manufacturing Quality: A Longitudinal Field Study," Manufacturing & Service Operations Management, INFORMS, vol. 3(1), pages 25-42, November.
    2. Milgrom, Paul & Roberts, John, 1995. "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 179-208, April.
    3. Ittner, Christopher D., 1999. "Activity-based costing concepts for quality improvement," European Management Journal, Elsevier, vol. 17(5), pages 492-500, October.
    4. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    5. Fullerton, Rosemary R. & McWatters, Cheryl S., 2002. "The role of performance measures and incentive systems in relation to the degree of JIT implementation," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 711-735, November.
    6. Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-333, March.
    7. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    8. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    9. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 293-314.
    10. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
    11. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    12. Gordon, Lawrence A. & Loeb, Stephen E., 1982. "Accounting and public policy," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 1-3.
    13. 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.
    14. Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February.
    15. repec:bla:joares:v:33:y:1995:i::p:1-34 is not listed on IDEAS
    16. Kevin B. Hendricks & Vinod R. Singhal, 1997. "Does Implementing an Effective TQM Program Actually Improve Operating Performance? Empirical Evidence from Firms That Have Won Quality Awards," Management Science, INFORMS, vol. 43(9), pages 1258-1274, September.
    17. Christopher D. Ittner & David F. Larcker, 1997. "The Performance Effects of Process Management Techniques," Management Science, INFORMS, vol. 43(4), pages 522-534, April.
    18. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
    19. Kannan Srinivasan & Sundar Kekre & Tridas Mukhopadhyay, 1994. "Impact of Electronic Data Interchange Technology on JIT Shipments," Management Science, INFORMS, vol. 40(10), pages 1291-1304, October.
    20. Sadao Sakakibara & Barbara B. Flynn & Roger G. Schroeder & William T. Morris, 1997. "The Impact of Just-in-Time Manufacturing and Its Infrastructure on Manufacturing Performance," Management Science, INFORMS, vol. 43(9), pages 1246-1257, September.
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    Cited by:

    1. Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne, 2010. "Behavioral changes following the collaborative development of an accounting information system," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 222-237, February.
    2. Zhang, Min & M, Lijun & Zhang, Bo & Yi, Zhihong, 2016. "Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 15-25.
    3. repec:eco:journ3:2017-03-12 is not listed on IDEAS
    4. repec:eee:advacc:v:30:y:2014:i:2:p:251-262 is not listed on IDEAS
    5. Cianci, Anna M. & Kaplan, Steven E., 2010. "The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 478-495, May.
    6. Martha Ríos Manríquez & Clara I. Muñoz Colomina & M. Lourdes Rodríguez Vilariño Pastor, 2014. "Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, July.
    7. repec:eco:journ1:2017-02-37 is not listed on IDEAS
    8. repec:eee:advacc:v:32:y:2016:i:c:p:18-30 is not listed on IDEAS
    9. repec:spr:jmgtco:v:29:y:2018:i:1:d:10.1007_s00187-018-0261-5 is not listed on IDEAS
    10. repec:eee:advacc:v:35:y:2016:i:c:p:170-176 is not listed on IDEAS

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