The impact of contextual and process factors on the evaluation of activity-based costing systems

Anderson, Shannon W.; Young, Susan

doi:10.1016/s0361-3682(99)00018-5

Cited by 269 publications

(219 citation statements)

References 15 publications

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“…Contingency research on choice of performance measures has yielded mixed results, perhaps because most of the reported studies are based on cross-sectional survey data, which can obscure the idiosyncrasies of firm-level definitions and implementations of performance measurements (e.g., Anderson & Young, 1999;Chenhall, 2003;Luft & Shields, 2002b). Enough evidence exists, however, to suggest that most firms rely to some degree on financial performance measures, and many use both quantitative and qualitative controls.…”

Section: Performance-measure Attributesmentioning

confidence: 99%

Choice and change of measures in performance measurement models

Malina

Selto

2004

Management Accounting Research

146

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Section: Performance-measure Attributesmentioning

confidence: 99%

Choice and change of measures in performance measurement models

Malina

Selto

2004

Management Accounting Research

146

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“…Initially, the adoption of ABC was slow due to the high expenditure involved in employing and sustaining the ABC system, however the ABC system has been used widely in countries such as the United States of America (USA) (Brierley, 2009), the United Kingdom (UK) (Al-Omiri & Drury, 2007), and Canada (Quinn, Elafi, & Mulgrew, 2017). This costing system has gained international recognition in not only developed countries but emerging economies such as China (Anderson & Young, 1999), Taiwan (Lou, Wang & Lan, 2017) and Malaysia (Ahmad, Teng, & Zabri, 2015;Maelah & Ibrahim, 2007) as they gain competitive advantages in the pursuit of globalizing their economies.…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

Nair¹,

Tan²

2018

IBR

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Literature has indicated that factors such as--the external environment, cost saving mechanisms, user attitude and company size--may have an effect on the implementation of activity-based costing (ABC). Furthermore, literature has revealed that there is still lack of research on the effect of these factors on the implementation of ABC among small and medium sized enterprises (SMEs) in Malaysia. As such the aim of this research is to test the relationships of these factors on the implementation of ABC among SMEs in Malaysia with the aim of contributing to existing research on the ABC system in the area of management accounting. A total of 200 respondents participated in this research. The results of the study revealed that all four factors; the external environment, cost saving mechanisms, user attitude and company size have significant relationships with the implementation of ABC among SMEs in Malaysia.

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“…In developed countries, Activity-based costing (ABC) studies have been implemented such as in USA (Anderson & Young, 1988 …”

Section: Literature Reviewmentioning

confidence: 99%

“…In developed countries, Activity-based costing (ABC) studies have been implemented such as in USA (Anderson & Young, 1988 . In developing countries, we found that only few studies have been implemented such as China (Liu & Pan, 2007) and Taiwan (Eldenburg&Soderstrom& Willis & Wu, 2010).…”

Section: Introductionmentioning

confidence: 99%