Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results

Innes, John; Mitchell, Falconer; Sinclair, Donald

doi:10.1006/mare.2000.0135

Cited by 264 publications

(299 citation statements)

References 8 publications

(14 reference statements)

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“…Moreover, Krumwiede (1998) and Innes et al (2000) indicated that system design, adoption, and implementation are all time consuming. In addition, firms with sufficient internal resources can reduce levels of resistance to ABC systems (Shields, 1995).…”

Section: Adementioning

confidence: 99%

“…The results showed that ABC has a significant positive association with quality improvements. In addition, Innes et al (2000) stated that the success of ABC is related to quality management policies. In summary, ABC systems can help process management in the company when ABC is combined with quality initiative, especially just-in-time, TQM, and six-sigma.…”

Section: Liqmentioning

confidence: 99%

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ABC success: evidence from ISO 9000 certified companies in Thailand

Intakhan

2014

Asian Review of Accounting

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Purpose – The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand. Design/methodology/approach – A structured questionnaire was used to collect data from key participants, accountant managers in ISO 9000 certified companies. Findings – The study confirmed the six constructs for the sample of 102 key participants. The results indicated that ABC implementation success in the context of ISO 9000 certified companies in Thailand consists of upper-management support, ABC system training, non-accounting ownership, links to quality initiative, adequate resources, and links to performance evaluation. Originality/value – The findings have significant implications for ISO 9000 certified companies which intend to adopt or implement ABC. Past findings on ABC implementation success have a small-sample size so they are of limited usefulness. This research has a larger sample size and more carefully chosen participants and so the generalizations are more acceptable.

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Section: Adementioning

confidence: 99%

Section: Liqmentioning

confidence: 99%

ABC success: evidence from ISO 9000 certified companies in Thailand

Intakhan

2014

Asian Review of Accounting

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“…He argued that companies with high overhead costs were among the first adopters of ABC, as compared to companies with total value added costs (direct labour and overhead). Many field studies and surveys have demonstrated that ABC is more frequent within large organizations rather than smaller ones (Innes et al, 2000;Pierce and Brown, 2004;Bjornenak, 1997;Innes and Mitchell, 1995). Clark et al (1999) have shown that there is a tendency for subsidiaries of multinational to adopt ABC.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Many field studies and surveys demonstrated that the adoption of ABC tend to be more frequent in large organizations (Innes and Mitchell, 1995;Bjornenak, 1997;Malmi, 1999;Krumwiede, 1998;Pierce and Brown, 2004;Armitage and Nicholson, 1993;Innes et. al., 2000, Gosselin, 2007Brown et al 2001;Groot, 1999).…”

Section: Sizementioning

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 host studies (Ask and Ax, 1992;Bailey ,1991;Bjørnenak, 1997;Burns et al,1996;Drury et al,1993;Drury and Tayles ,1994;Drury and Tayles ,1997;Drury and Tayles ,2000;Friedman and Lyne ,1995;Granlund and Lukka ,1998;Hajjawi ,2011;Hajjawi, 2012a;Hopper et al,1992;Innes et al ,2000;Joseph et al,1996;O'Dea and Clarke ,1994;Scapens et al,1996;Theunisse ,1992;de With and van der Woerd ,1994;Yoshikawaet al,1989) investigated product costing practices with country specific variables undertaken in Europe during the last two decades or so. Where qualitative research is seeking to generalize about general issues, representative or 'naturalistic' sampling is desirable.…”

mentioning

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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Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results

Cited by 264 publications

References 8 publications

ABC success: evidence from ISO 9000 certified companies in Thailand

ABC success: evidence from ISO 9000 certified companies in Thailand

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

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

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