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Explicating the design of overhead absorption procedures in UK organizations

Citations

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Cited by:

  1. Ramji Balakrishnan & Stephen Hansen & Eva Labro, 2011. "Evaluating Heuristics Used When Designing Product Costing Systems," Management Science, INFORMS, vol. 57(3), pages 520-541, March.
  2. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
  3. Schoute, Martijn, 2011. "The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption," The British Accounting Review, Elsevier, vol. 43(2), pages 120-134.
  4. 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.
  5. Mark Schmidt & Kai Gustav Mertens & Matthias Meyer, 2023. "Cost hierarchies and the pattern of product cost cross-subsidization: Extending a computational model of costing system design," PLOS ONE, Public Library of Science, vol. 18(9), pages 1-28, September.
  6. 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.
  7. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
  8. Eva Labro, 2015. "Using simulation methods in accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 99-104, August.
  9. Tunes, Torgrim & Nyrud, Anders Q. & Eikenes, Birger, 8. "Cost and performance management in the sawmilling industry," Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics, Scandinavian Society of Forest Economics, issue 41, May.
  10. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
  11. Matthias Meyer & Mark Schmidt, 2025. "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, vol. 95(2), pages 197-235, April.
  12. 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.
  13. Drury, Colin & Tayles, Mike, 2006. "Profitability analysis in UK organizations: An exploratory study," The British Accounting Review, Elsevier, vol. 38(4), pages 405-425.
  14. Taha Ahmadzadeh & Hossien Etemadi & Ahmed Pifeh, 2011. "Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(1), pages 61-70, February.
  15. 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.
  16. 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.
  17. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
  18. Ioannis E. Diavastis, 2025. "What Drives Cost System Sophistication? Empirical Evidence from the Greek Hotel Industry," JRFM, MDPI, vol. 18(7), pages 1-27, July.
  19. Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014. "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 163-173.
  20. Lucas, Michael & Rafferty, James, 2008. "Cost analysis for pricing: Exploring the gap between theory and practice," The British Accounting Review, Elsevier, vol. 40(2), pages 148-160.
  21. Pike, Richard H. & Tayles, Mike E. & Mansor, Nur Naha Abu, 2011. "Activity-based costing user satisfaction and type of system: A research note," The British Accounting Review, Elsevier, vol. 43(1), pages 65-72.
  22. Michał Kowalski & Dorota Kuchta, 2006. "The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 16(2), pages 63-71.
  23. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.
  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. Schoute, Martijn, 2009. "The relationship between cost system complexity, purposes of use, and cost system effectiveness," The British Accounting Review, Elsevier, vol. 41(4), pages 208-226.
  26. Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011. "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper 30268, University Library of Munich, Germany.
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