The effect of strategy and organizational structure on the adoption and implementation of activity-based costing

Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

“…We may well ask, therefore, if we are moving towards a total harmonisation of the unregulated area of accounting. The harmonisation of management accounting practice is a result of a number of different diffusion processes that are attracting increasing attention in management accounting research (Bjørnenak, 1997;Clarke et al, 1999;Gosselin, 1997aGosselin, , 1997bMalmi, 1999).…”

“…However, more recent studies have seen the supply side as actively seeking to control the information field of potential adopters (Abrahamson, 1991(Abrahamson, , 1996Abrahamson and Fairchild, 1999). This modern perspective has also inspired studies of the diffusion of management accounting innovations (Bjørnenak, 1997;Gosselin, 1997a;Malmi, 1999). In a study of Norwegian manufacturing firms Bjørnenak (1997) suggested that potential adopters´ contacts with the propagators of ABC explained the rate of adoption better than efficient-choice variables.…”

ABC success: evidence from ISO 9000 certified companies in Thailand

“…Foster and Swenson (1997) measured the success of the ABC dimensions by using a variety of tools consisting of measurements based on the use of ABCM information in decision making, measurements based on decisions taken with ABCM information, measurements based on the dollar improvements resulting from ABCM and measurements based on management evaluation on the overall success of ABCM. Moreover, Gosselin (1997) has identified three levels of ABC including AA "to identify the activity," ACA "to identify the costs of each activity," and ABC "to trace costs of products and services." Research measuring the success of ABC prefer multidimensional measures.…”

“…ABC not only improves the accuracy of product-and service-costing but also helps managers understand how resources are used through financial performance, such as return on investment and bottom line statements (Cagwin and Bouwman, 2002). Prior research on ABC has focussed on various aspects, including, for example the success of ABC (Anderson and Young, 1999;Foster and Swenson, 1997;Roberts and Silvester, 1996;Shields, 1995), ABC implementation (Gosselin, 1997;Krumwiede, 1998;Majid and Sulaiman, 2008;McGowan and Klammer, 1997;Chongruksut and Brooks, 2005), and the benefits and consequences of ABC (Ittner et al, 2002;Kennedy and Affleck-Graves, 2001;Swenson, 1995;Cagwin and Bouwman, 2002;Maiga and Jacobs, 2008). In this paper, we focus on ABC implementation success and factors influencing this.…”

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

“…ABC systems instead of using cost centres for accumulating costs use activities; that is, rather than asking how to allocate a service department expense to a production department, the ABC system designer asks what activities are being performed by revealed that the diffusion process for ABC has not been intense. According to Gosselin, (1997) "It is the role of management accounting researchers to investigate the factors that might influence managers' decisions to adopt ABC". This paper provides the first empirical evidence of the relation between ABC adoption and contingent factors in hotels.…”