An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice
In recent years activity - based costing has attracted the interest of both academics and management accountants since its emergence. Researchers and academics believe that activity - based costing (ABC) is a new managerial accounting technique which could enhance the business orientation of managerial accounting and help business decisions and taking control in an increasingly sophisticated way (Jarvenpaa, 2007). Despite the great interest coming from researchers, companies seem to be reluctant to adopt ABC. A great number of surveys show that the dissemination of ABC has not been as intense as expected. The objective of this paper is to examine how ABC was adopted and implemented worldwide and within Romanian companies; what were the major challenges identified when adopting and implementing ABC; what are the main advantages and disadvantages of such a cost system. To achieve this objective we begin with the analysis of the existing literature in the field and previous studies made at international level, followed by a questionnaire - based empirical study and analysis of ABC implementation within Romanian companies.
Volume (Year): 35 (2012(XXII))
Issue (Month): 2(44) (December)
|Contact details of provider:|| Postal: Casa Academiei, Calea 13 Septembrie nr.13, sector 5, Bucureşti 761172|
Phone: 004 021 318.24.67
Fax: 004 021 318.24.67
Web page: http://www.ien.ro/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Marko Jarvenpaa, 2007. "Making Business Partners: A Case Study on how Management Accounting Culture was Changed," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 99-142.
- Odysseas Pavlatos, 2009. "Management accounting practices in the Greek hospitality industry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 81-98, January.
- Trevor Hopper & Maria Major, 2007. "Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 59-97.
- Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
- V.G. Narayanan & Ratna G. Sarkar, 2002. "The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries-A Field Study," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 11(2), pages 257-288, 06.
- Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
When requesting a correction, please mention this item's handle: RePEc:ine:journl:v:2:y:2012:i:44:p:185-200. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Valentina Vasile)
If references are entirely missing, you can add them using this form.