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

Accounting, Organizations and Society

Volumn 24, Issue 7, 1999, Pages 525-559

  Anderson, Shannon W ^a   Young, S Mark ^b  

^a UNIVERSITY OF MICHIGAN   (United States)

^b UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0033212030     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(99)00018-5     Document Type: Article

References (62)

1. Anderson, S. (1995). A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research, 7, 1-51.
2. Anderson, S., Hesford, J., & Young, S. M. (1999). Determinants of the Performance of Activity Based Costing Development Teams: A Field Study in Two US Automobile Firms. Working paper, Leventhal School of Accounting, University of Southern California.
3. Arbuckle, J. L. (1997). Amos Users' Guide Version 3.6. Smallwaters Corporation: Chicago IL.
4. Argyris, C., & Kaplan, R. (1994). Implementing new knowledge: The case of activity based costing. Accounting Horizons, 8, 83-105.
5. Bagozzi, R. P., & Heatherton, T. F. (1994). A general approach to representing multifaceted personality constructs: Application to state and self-esteem. Structural Equation Modeling, 1, 35-67.
6. Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94.
7. Beaujon, G. J., & Singhal, V. R. (1990). Understanding the activity costs in an activity-based cost system. Journal of Cost Management, 4, 51-72.
8. Bentler, P. M. (1989). EQS Structural Equations Program Manual. Los Angeles, CA: BMDP Statistical Software.
9. Bettenhausen, K. L. (1991). Five years of teams research: What we have learned and what needs to be addressed. Journal of Management, 17, 345-381.
10. Bollen, K. A. (1989). Structural Equations with Latent Variables. Wiley: New York.
11. Brausch, J. M. (1992). Selling ABC. Management Accounting, 73, 42-46.
12. Bryk, A. S., & Raudenbush, S. (1992). Hierarchial Linear Models. Newbury Park, CA: Sage Publications.
13. Chenhall, R. H., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research, 9, 1-19.
14. Cohen, S. (1993). New approaches to teams and teamwork. In J. Galbraith, & E. E. Lawler, Organizing for the Future (pp. 194-226). Jossey Bass Publishers: San Francisco, CA.
15. Cohen, S. G., & Bailey, D. E. (1997). What makes teams work: Group effectiveness research from the shop floor to the executive suite. Journal of Management, 23, 239-290.
16. Cooper, R. (1998). The rise of activity based costing - Part one: What is an activity-based cost system? Journal of Cost Management, 2, 45-54.
17. Cooper, R. (1990). Implementing an activity-based cost system. Journal of Cost Management, 4, 33-42.
18. Cooper, R., & Kaplan, R. S. (1988). Measure cost right: Make the right decisions. Harvard Business Review, 66, 96-105.
19. Cooper, R., & Kaplan, R. S. (1991). The Design of Cost Management Systems. Prentice Hall: Englewood Cliffs, NJ.
20. Cooper, R., Kaplan, R. S., Maisel, L. S., Morrissey, E., & Oehm, R. M. (1992). Implementing Activity Based Cost Management: Moving from Action to Analysis. Institute of Management Accountants: Montvale, NJ.
21. Cooper, R., & Turney, P. B. B. (1990). Internally focused activity-based cost systems. In R. S. Kaplan, Measures for Manufacturing Excellence (pp. 291-305). Boston, MA: Harvard Business School Press.
22. Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16, 297-334.
23. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319-340.
24. Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35, 982-1003.
25. Drumheller Jr., H. K. (1993). Making activity-based costing practical. Journal of Cost Management, 7, 21-27.
26. Eiler, R. G., & Campi, J. P. (1990). Implementing activity-based costing at a process company. Journal of Cost Management, 4, 43-50.
27. Foster, G., & Gupta, M. (1990). Activity accounting: An electronics industry implementation. In R. S. Kaplan, Measures for Manufacturing Excellence (pp. 291-305). Harvard Business School Press: Boston, MA.
28. Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research, 9, 109-142.
29. Goldstein, H. (1987). Multilevel Models in Educational and Social Research. Oxford University Press: New York, NY.
30. Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22, 105-122.
31. Haedicke, J., & Feil, D. (1991). In a DoD environment: Hughes aircraft sets the standard for ABC. Management Accounting, 72, 29-33.
32. Hannan, M. T. (1991). Aggregation and Disaggregation in the Social Sciences.. Lexington Books: Lexington, MA:.
33. Hatcher, L. (1994). A Step-by Step Approach to Using the SAS System for Factor Analysis and Structural Equation Modeling. SAS Institute: Cary, NC.
34. Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest companies. Management Accounting Research, 6, 137-153.
35. Jaworski, B., & Young, S. M. (1992). Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17, 17-35.
36. Jones, L. F. (1991). Product costing at Caterpillar. Management Accounting, 71, 34-42.
37. Kaplan, R. S. (1990). The four-stage model of cost system design. Management Accounting, 70, 22-26.
38. Kleinsorge, I. K., & Tanner, R. D. (1991). Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management, 5, 84-88.
39. Krumwiede, K. R. (1998). The implementation stages of activity based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239-277.
40. Kwon, T. H., & Zmud, R. W. (1987). Unifying the fragmented models of information systems implementation. In R. J. Boland, & R. Hirscheim, Critical Issues in Information Systems Research. New York: John Wiley.
41. Lindquist, K., & Mauriel, J. (1989). Depth and breadth in innovation implementationthe case of school-based management. In A. H. Van de Ven, H. Angle, & M. S. Poole, Research on the Management of Innovation (pp. 561-582). New York, Ballinger/Harper and Row: The Minnesota studies.
42. Malmi, T. (1997). Towards explaining activity-based costing failure: Accounting and control in a decentralized organization. Management Accounting Research, 8, 459-480.
43. Marcus, A., & Weber, M. (1989). Externally induced innovation. In A. H. Van de Ven, H. Angle, & M. S. Poole, Research on the Management of Innovation (pp. 537-560). The Minnesota studies. New York: Ballinger/Harper and Row.
44. McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217-237.
45. McLennan, R. (1989). Managing Organizational Change. Englewood Cliffs, NJ: Prentice-Hall.
46. Ness, J. A., & Cucuzza, T. G. (1995). Tapping the full potential of ABC. Harvard Business Review, 95, 130-138.
47. Olsson, S. (1979). On the robustness of factor analysis against crude classification of the observations. Multivariate Behavioral Research, 14, 485-500.
48. Pedhazur, E. J., & Schmelkin, L. P. (1991). Measurement, Design, and Analysis. Hillsdale, NJ: Lawrence Erlbaum Associates.
49. Richards, P. R. (1987). Managing costs strategically. Journal of Cost Management, 1, 11-20.
50. Robinson, J. P., Shaver, P. R., & Wrightsman, L. S. (1991). Measures of Personality and Social Psychological Attitudes. New York: Harcourt Brace Jovanovich.
51. Rogers, E. M. (1962). Diffusion of Innovations. (1st Ed.). New York: The Free Press.
52. Rogers, E. M. (1983). Diffusion of Innovations. (3rd Ed.). New York: The Free Press.
53. Rousseau, D. M. (1985). Issues of level in organizational research: Multi-level and cross-level perspectives. Research in Organizational Behavior, 7, 1-37.
54. Seashore, S. E., Lawler III, E. E., Mirvis, P. H., & Cammann, C. (1983). Assessing Organizational Change. John Wiley and Sons: New York.
55. Seidler, J. (1974). On using informants:: A technique for collecting quantitative data and controlling measurement error in organization analysis. American Sociological Review, 39, 816-833.
56. Shields, M. D. (1995). An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research, 7, 1-28.
57. Shields, M. D., & Young, S. M. (1989). A behavioral model for implementing cost management systems. Journal of Cost Management, 3, 17-27.
58. Stine, R. (1989). An introduction to bootstrapping methods:: Examples and ideas. Sociological Methods and Research, 17, 243-291.
59. Stokes, C. R., & Lawrimore, K. W. (1989). Selling a new cost system. Journal of Cost Management, 2, 29-34.
60. Van De Ven, A. H. (1993). Managing the process of organizational innovation. In G. P. Huber, & W. H. Glick, Organizational Change and Redesign. New York: Oxford University Press.
61. Van De Ven, A. H., & Ferry, D. L. (1980). Measuring and Assessing Organizations. John Wiley and Sons: New York.
62. Weick, K. E. (1995). Sensemaking in Organizations. Sage Publications: Thousand Oaks, CA.