A survey of activity-based costing in the U.K.'s largest companies

Innes, John; Mitchell, Falconer

doi:10.1006/mare.1995.1008

Cited by 268 publications

(240 citation statements)

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“…This claim is evidenced by the series of literatures examining the use of management accounting practices since three decades ago. For example research by Scarbrough, Nanni, & Sakurai, 1991;Bright, Davies, Downes, & Sweeting, 1992;Drury, Braund, Osborne, & Tayles, 1993;Anderson & Rohde, 1994;Innes & Mitchell, 1995Chenhall & Langfield-Smith, 1998Abdel-Kader & Luther, 2006 focused on the use of management accounting among large firms in the developed countries. Whereby a substantial body of research investigating current management accounting practices in large organizations from developing countries was conducted by Ghosh & Kai Chan, 1997;Joshi, 2001;Szychta, 2002;Islam & Kantor, 2005;Wu, Boateng, & Drury, 2007;El-Ebaishi, Karbhari, & Naser, 2003;Van Triest & Elshahat, 2007;Frezatti, 2007;Leftesi, 2008;and Nimtrakoon, 2009.…”

Section: Introductionmentioning

confidence: 99%

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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This paper provides empirical evidence on the adoption of a broad range of management accounting practices in Malaysian small and medium-sized enterprises (SMEs) in the manufacturing sector. Data collected from a postal survey of 160 accountant managers are used to facilitate the study. The results indicate that the traditional MAPs such as conventional budgeting, traditional costing and financial performance measures are widely used by the respondents. The results also show that a significant number of respondents have adopted one or more measures both financial and non-financial but the reliance on financial measures is greater than for non-financial measures. The main non-financial measures frequently used by respondents are on-time delivery, number of customer complaints, defect rate and manufacturing lead time. These findings suggest that respondents, who use non-financial performance measures, are more internal-process and customer focused rather than employee focused. Further the recently developed management accounting techniques such as ABC, non-financial performance measures particularly on employees-oriented measures, decision support analysis and strategic management accounting are only adopted by the minority of the respondents. The respondents also indicated a low extent of use of all investment appraisal techniques in their decision making process. The finding suggests that given the relatively small size of the responding firms and due to some constraints, it is unlikely for the SMEs to adopt a comprehensive MAP in their firms.

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Section: Introductionmentioning

confidence: 99%

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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“…A core finding was a contingent "pseudo-ABC that was locally improvised in lieu of the typical ABC. A plausible explanation for this might be that although accountants knew about typical ABC, prohibitive costs (Innes and Mitchell, 1995;Shields, 1995) and other language retardants were a heavy burden for an enterprise in crisis to bear. Cavusgil et al (2012) advocated that integrating responsiveness framework for a planned set of actions to make best use of enterprise resources and core competencies, managers' plans should positively prescribe to the breadth of strategic versus tactical, long time frame versus short time frame, definite direction versus indefinite direction, and of single use frequency versus standing use frequency.…”

Section: Discussionmentioning

confidence: 99%

“…A fairly standardized product range that all consume enterprise resources in similar proportion. Table 4 does not feature comparative analogy with traditional cost accounting system that is characterized as follows (Innes and Mitchell, 1995;Anderson and Young, 1999): 1. Identification of indirect cost, 2.…”

Section: "Pseudo-abc" Implementation In Palestinementioning

confidence: 99%

“Pseudo- Activity-Based Costing Practice for Decision-Making in Palestine: An Empirical Evidence-2”

Hajjawi¹

2017

JIBE

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The research question was how do enterprises produce effective costing practices under challenging operational environment in Palestine? This work aims at making a theoretical contribution about the way businesses adapt product costing to enhance resilience in challenging operational conditions in implementing strategic management planning. This study argues that Traditional Cost Accounting (-TCA) is gradually becoming less relevant in the present climate of global competitive business. Also, financial and nonfinancial information become not reliable for management planning. Such problems become a more urgent priority when the external environment is exceptionally restrictive as the case is under Israeli army occupation in Palestine. Activity-Based Costing (-ABC) that is a newer system that enables managers to cost more accurately, is the system without a business has hindered its commercial viability. This empirical study draws upon a questionnaire survey of ISO 9000 certified manufacturing enterprises. Enterprises in Palestine were shown to improvise, producing their own version of bespoke ABC, termed "pseudo-ABC". The system had tended to display low complexity. Chi-square tests and Cramer's V values show significant variables association in understanding the problems they encountered. "Pseudo-ABC" generated the right information to aid decision-making at a far less cost than standard ABC UK systems

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Section: Literature Reviewmentioning

confidence: 99%

“…Anderson (1995), Malmi (1999), Innes and Mitchell (1995), and Chenhall and Langfield-Smith (1998) report associations between environmental uncertainty and the adoption of ABC. Anderson (1995), Bjornenak (1997), Innes and Mitchell (1995), and Krumwiede (1998) noted that organizations that face more competition tend to adopt ABC. Bjornenak (1997), Malmi (1999) and Krumwiede (1998) demonstrated that firms with more product diversity adopted ABC while Krumwiede (1998) associated the complexity of the production process with ABC adoption and implementation.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels

Pavlatos¹

2011

The Journal of Hospitality Financial Management

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A survey of activity-based costing in the U.K.'s largest companies

Cited by 268 publications

References 0 publications

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

“Pseudo- Activity-Based Costing Practice for Decision-Making in Palestine: An Empirical Evidence-2”

The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels

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