Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/inderscience-publishers/strategy-and-activity-based-costing-a-cross-national-study-of-process-EyPfTSl0rz
References
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 1740-8008
- eISSN
- 1740-8016
- Publisher site
- See Article on Publisher Site
Abstract
This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements – processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the extent and speed of implementation. Outcome contingency is considered in terms of the perceived success of ABC implementation. A questionnaire was developed to collect information on corporate costing experiences and strategic orientation across organisations in seven countries. The results of the study suggest the prevalence of outcome based rather than process based dependencies between ABC and corporate strategy orientation.
Journal
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2005