ABC, strategy and business unit performance

Frey, Karen J.; Gordon, Lawrence A.

doi:10.1016/s1096-4738(99)80001-3

Cited by 12 publications

(16 citation statements)

References 25 publications

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“…This holds for the accounting concepts mentioned above, but also for more general concepts like strategy or environmental uncertainty. For example, we tried to measure the construct strategy using questions that would indicate whether firms followed a cost leadership strategy in the line of Porter (1985;Frey and Gordon, 1999), but the internal consistency as measured with Cronbach's a was way below acceptable standards. Obviously, this does not mean that Egyptian firms have no idea about strategy, but we can conclude that the Western terminology used to describe strategy is not interpreted by our respondents as we expected.…”

Section: Methodological Issuesmentioning

confidence: 99%

The use of costing information in Egypt: a research note

Triest

El‐Shahat

2007

Journal of Accounting &Amp; Organizational Change

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -This paper aims to investigate the use of costing information in Egypt. Design/methodology/approach -A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings -The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced accounting techniques seem to be applied, activity-based costing concepts are largely unknown, and the main purpose of costing information is pricing decisions, rather than performance measurement, process improvement or cost reductions. Research limitations/implications -Considerable problems were encountered in obtaining responses to the questionnaire. The results suggest that not all questions were understood by the respondents, which could be caused by the use of Western management (accounting) terms and concepts in the questionnaire with which the respondents were unfamiliar. Originality/value -The paper is one of few surveys of management accounting practices in Africa, and (to the best of one's knowledge) the first in Egypt.

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Section: Methodological Issuesmentioning

confidence: 99%

The use of costing information in Egypt: a research note

Triest

El‐Shahat

2007

Journal of Accounting &Amp; Organizational Change

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“…Costs are then allocated to products based upon their consumption of the relevant activities. ABC has been advanced as a method of cost allocation designed to (1) provide more accurate product costs, and (2) better manage organizational activities (Frey and Gordon, 1999).…”

Section: Activity-based Costing (Abc)mentioning

confidence: 99%

Impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization

Abdelraheem¹,

Hussaien²

2021

Int. j. adv. appl. sci.

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The main aim of this study is to clarify the impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization. The study tested one hypothesis is that: There is a significant relationship between applied strategic managerial accounting techniques and supporting the competitive advantage of Sudanese exports in light of globalization. Researchers distributed 70 questionnaires, 65 of them were collected as 92.8%. Statistical Package of Social Sciences (SPSS) was used to analyze data. Some of the study findings are: Using target cost enables the continuous improvement of exported products, and this supports the competitiveness of exports globally. Applying ABC enables the appropriate price of products to be determined so that they can continue to compete globally. Producing exported products according to specifications, can reduce costs and increase the quality of the exported products.

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“…Also, MA techniques, such as the ABC system, are crucial for companies to cope with different challenges, while also providing astute information that does not only help in overcoming the challenges of changes in a business environment, but also help in improving organizational performance (Baines & Langfield-Smith 2003). While previous ABC studies have examined the relationships among competitive strategies, information technology, ABC implementation and organizational performance 112 Jurnal Pengurusan 55 (Frey & Gordon 1999;Maiga, Nilsson & Jacobs 2013), there has only been little empirical evidence on whether organizational performance is influenced by EU, MO and ABC implementation. Zaman (2009) affirmed that the extant body of knowledge has left an apparent gap in measuring the perception of ABC and the impact of its implementation on overall organizational performance.…”

Section: Introductionmentioning

confidence: 99%

“…Though previous studies (e.g. Lee et al 2010;Zaman 2009) have exerted significant efforts in understanding the direct relationship between ABC and performance, only few studies, such as Frey and Gordon (1999) and Ittner, Lanen and Larcker (2002), have considered the mediating role of ABC on the relationship between organizational factors and performance. In addition, previous studies (e.g.…”

mentioning

confidence: 99%

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Albalaki

Abdullah²,

Kamardin³

2019

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The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance.

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ABC, strategy and business unit performance

Cited by 12 publications

References 25 publications

The use of costing information in Egypt: a research note

The use of costing information in Egypt: a research note

Impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

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