Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style

Hoozée, Sophie; Bruggeman, Werner

doi:10.1016/j.mar.2010.01.003

Cited by 79 publications

(43 citation statements)

References 54 publications

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“…Investigators today are still concerned whether companies are using the most adequate accounting method, more specifically the Activity Based Costing (KAPLAN, 2006;MAJOR, 2007;RIVERO;EMBLEMSVAG, 2007;BHIMANI et al, 2007;AGNDAL;NILSSON, 2007;BHIMANI et al, 2007;MAIGA;JACOBS, 2008;ENGLUND;GERDIN, 2008;DRAKE;HAKA, 2008;BANKER et al, 2008;KALLUNKI;SILVOLA, 2008;HOOZÉE;BRUGGEMAN, 2010;NASSAR et al, 2011;PIKE et al, 2011;STOUT;PROPRI, 2011;SCHOUTE, 2011). However the empirical study by Dearman and Shields (2001) concluded that even without using any methods which are considered theoretically accurate we can still achieve correct management decisions as long as the standing managers possess some knowledge of Activity Based Costing.…”

Section: Introductionmentioning

confidence: 99%

Activity Based Costing knowledge: empirical study on small and medium-size enterprises

Machado

2012

R. Contemp. Contab.

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The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level, age and academic qualifications are the reasons why the knowledge of the ABC is associated to the individual characteristics of people responsible for management accounting.Keywords: Activity-based costing. SMEs (small and medium sized enterprises). Portugal. ResumoO objetivo deste artigo é analisar a taxa percentual de uso e o conhecimento do custeio baseado em atividades (ABC) nas empresas de pequeno e médio porte portuguesas e, ao mesmo tempo pesquisar a existência de quaisquer fatores que poderiam explicar a razão pela qual este método não é usado entre a maioria das empresas. Os dados coletados permitem concluir que nenhuma dessas empresas utiliza o ABC e que a maioria dos entrevistados não têm conhecimento algum sobre o assunto. Nível hierárquico, idade e qualificação acadêmica são as razões pelas quais o conhecimento do ABC está associado às características individuais das pessoas responsáveis pela contabilidade gerencial. Palavras-chave:Custeio baseado em atividades. PME. Portugal

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Section: Introductionmentioning

confidence: 99%

Activity Based Costing knowledge: empirical study on small and medium-size enterprises

Machado

2012

R. Contemp. Contab.

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“…Since we found evidence pointing to the importance of the change trajectory itself, we would suggest further exploration of how it may influence the outcomes — i.e., the benefits and/or drawbacks — of AOBB implementations. Recent research drawn from the private sector has identified employee participation and leadership style as influencing implementation outcomes in management accounting change (Hoozée and Bruggeman, 2010). 21…”

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confidence: 99%

A Taxonomy of the Perceived Benefits of Accrual Accounting and Budgeting: Evidence From German States

Jagalla

Becker

Weber

2011

Financial Accountability &Amp; Management

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Accrual Output‐Based Budgeting (AOBB) in government has been disputed intensely among academics and practitioners. While normative, conceptual, or theory‐based literature made promising claims about which benefits can be expected from reforming government accounting and budgeting, recent empirical research finds that at least some of these expectations have been massively overstated. The observed gap between promises and reality poses the question for the true benefits anew. Basing our analysis on practitioners’ judgment, we suggest a general and prioritized landscape of perceived benefits (taxonomy). Our findings are derived from 42 interviews conducted in the context of two German federal states. Mapping our results to prior claims in the literature, we reveal that the practitioners interviewed do not see upsides in areas that former research deems to be important while other and previously not emphasized areas, such as mindset changes, seem to convince in practical life. The results of our analysis offer a profound basis for further exploration of the benefits and/or even cost/benefit evaluations.

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“…The low utilization rates found in the reviewed studies may be related to the various criticisms already stated about the ABC, namely: the complexity of the method, due to the need to interview the company employees in order to identify the activities and their respective labor times (Hoozée and Bruggeman, 2010;Kaplan and Anderson, 2004;Stout and Propri, 2011;); and the time and cost spent in creating and maintaining the method (Kaplan and Anderson, 2007).…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Firstly, following the development of the markets in recent years, and in view of the current economic crisis, the quality practices deserve increased attention from organizations (Jourabchi et al, 2014;Mantri and Jaju, 2015;Nair and Choudhary, 2016) and researchers (Gorantiwar and Shrivastava, 2014;Para-González, 2016). Secondly, the theory Anderson, 2004, 2005) has been presenting the approach by activities as a management support tool with the ability to create value (Anggadini, 2015;Chiarini, 2014;Hoozée and Bruggeman, 2010;Nassar et al, 2011;Schoute, 2011;Stout and Propri, 2011) and promote the quality of information Bouami, 2013, 2014). continuing this approach to merit the attention of researchers.…”

Section: -Introductionmentioning

confidence: 99%

Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

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Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style

Cited by 79 publications

References 54 publications

Activity Based Costing knowledge: empirical study on small and medium-size enterprises

Activity Based Costing knowledge: empirical study on small and medium-size enterprises

A Taxonomy of the Perceived Benefits of Accrual Accounting and Budgeting: Evidence From German States

Quality in management accounting: approach by activities in large companies

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