Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry

Anderson, Shannon W.; Hesford, James W.; Young, Susan

doi:10.1016/s0361-3682(01)00057-5

Cited by 116 publications

(72 citation statements)

References 16 publications

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“…However, Kaplan (1993) and others have caution that ABC implementation may not produce direct benefits. Indeed, the role of other facilitators and contextual factors, such as implementation of related organizational initiatives, has gained greater importance in this debate (Anderson, Hesford, & Young, 2002;Banker et al, 2008;Chenhall, 2003;Henri, 2006).…”

Section: Cost Control Systemsmentioning

confidence: 99%

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Maiga

Nilsson

Jacobs

2014

The British Accounting Review

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a b s t r a c tThe interface between management control and information technology is an underdeveloped research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activitybased cost control systems when combined with information technology integration.

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Section: Cost Control Systemsmentioning

confidence: 99%

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Maiga

Nilsson

Jacobs

2014

The British Accounting Review

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“…PLS is a latent variable modelling technique that incorporates multiple dependent constructs and explicitly recognises measurement error (Fornell, 1982) and has been used in a number of accounting studies (Anderson, Hesford and Young, 2002;Chenhall, 2005;Ittner, Larcker and Rajan, 1997;Vandenbosch, 1999). PLS is particularly suited to this study because it makes minimal data assumptions and requires relatively small sample sizes (Wold, 1985).…”

Section: Partial Least Squares (Pls) Regressionmentioning

confidence: 99%

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

Hall

2011

Management Accounting Research

120

121

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“…If ABC staff are knowledgeable, a higher degree of ABC success is likely, and this is consistent with Shields (1995), Krumwiede (1998), and Majid and Sulaiman (2008) who stated that training is a key factor in enhancing ABC success. ABC training can build strong teams and this is associated with the perceived significance of the task and development of the ABC model (Anderson et al, 2002). Training in ABC systems consists of readings, lectures, on the job training, and learning from others how ABC works (Chongruksut and Brooks, 2005).…”

Section: Discussionmentioning

confidence: 99%

“…Training is necessary when adopting new systems, such as ABC and it is not only to educate staff on the reasons to adopt ABC, but also to reduce resistance to it (Shields, 1995). For design-state training, it is necessary to help employees understand the technical aspects of ABC, such as its design and the necessity of providing adequate computing resources (Anderson et al, 2002). Implementation-state training is also important because training improves the skill levels of employees in, for example, the use of software written by external consultants .…”

Section: Astmentioning

confidence: 99%

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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Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry

Cited by 116 publications

References 16 publications

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

ABC success: evidence from ISO 9000 certified companies in Thailand

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