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Technological and organizational influences on the adoption of activity‐based costing in Australia

Citations

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Cited by:

  1. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
  2. Jui‐Ling Hsu & Meng‐Cheng Cheng, 2012. "What Prompts Small and Medium Enterprises to Engage in Corporate Social Responsibility? A Study from Taiwan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(5), pages 288-305, September.
  3. Kevin Baird, 2007. "Adoption of activity management practices in public sector organizations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 551-569, December.
  4. Davood Askarany & Hassan Yazdifar, 2018. "The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 71-82, November.
  5. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
  6. Maiga, Adam S., 2014. "Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance," Advances in accounting, Elsevier, vol. 30(2), pages 251-262.
  7. Anne Fortin & Hamid Haffaf & Chantal Viger, 2007. "The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déterminants: Étude D'Organismes Du Gouvernement Fédéra," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 231-262, August.
  8. Sudhashini Nair & Yee Soon Nian, 2017. "Factors Affecting Management Accounting Practices in Malaysia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 177-177, September.
  9. Odysseas Pavlatos & Marilou Ioakimidis, 2024. "Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 2085-2110, June.
  10. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
  11. Nabil Al-Najjar & Sandeep Baliga & David Besanko, 2005. "The Sunk Cost Bias and Managerial Pricing Practices," Levine's Bibliography 666156000000000496, UCLA Department of Economics.
  12. Nabil Al‐Najjar & Sandeep Baliga & David Besanko, 2008. "Market forces meet behavioral biases: cost misallocation and irrational pricing," RAND Journal of Economics, RAND Corporation, vol. 39(1), pages 214-237, March.
  13. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
  14. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible diffusion des innovations en contrôle de gestion es," Post-Print hal-02124677, HAL.
  15. Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G., 2014. "Enablers of top management team support for integrated management control systems innovations," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 1-25.
  16. Kevin Baird & Graeme Harrison & Robert Reeve, 2007. "Success of activity management practices: the influence of organizational and cultural factors," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 47-67, March.
  17. Abedalqader Rbaba’h, 2013. "The influence of Company Characteristics Factors to Activity Based Costing System Implementation," Journal of Education and Vocational Research, AMH International, vol. 4(2), pages 36-46.
  18. David Emsley & Lai Hong Chung, 2010. "How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 232-257, September.
  19. 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.
  20. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-based costing]," MPRA Paper 73381, University Library of Munich, Germany.
  21. David Emsley & Barbara Nevicky & Graeme Harrison, 2006. "Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(2), pages 243-264, June.
  22. Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
  23. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.
  24. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
  25. Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
  26. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
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