Note on a New Zealand replication of the Innes et al. UK activity-based costing survey

Management Accounting Research

Volumn 14, Issue 1, 2003, Pages 67-72

  Cotton, William D J ^a   Jackman, Susan M ^b   Brown, Richard A ^c  

^a STATE UNIVERSITY OF NEW YORK   (United States)

^b UNIVERSITY OF CANTERBURY   (New Zealand)

^c UNIVERSITY OF DUNDEE   (United Kingdom)

Author keywords

Activity based costing; Management accounting; Survey replication

Indexed keywords

EID: 0037374078     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1044-5005(02)00057-4     Document Type: Article

References (10)

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2. Brown, D.A., Booth, P., Giacobbe, F., 2001. Organisational influences, ownership and the adoption of activity-based costing in Australian firms. In: Paper Presented at the Accounting Association of Australia and New Zealand Annual Conference, Auckland, New Zealand.
3. Cotton, W.D.J., 1993. Activity-based costing in New Zealand. In: Paper Presented at the Fifth International Accounting Conference, Taipei, Taiwan, November.
4. Innes, J., 1999. The use of activity-based costing information a managerial perspective. Manage. Accounting 77 (11), 80-83.
5. Innes, J., Mitchell, F., 1995. A survey of activity-based costing in the UK's largest companies. Manage. Accounting Res. 6, 137-153.
6. Innes, J., Mitchell, F., 1997. The application of activity-based costing in the United Kingdom's largest financial institution. Serv. Ind. J. 17 (1), 190-203.
7. Innes, J., Mitchell, F., Sinclair, D., 2000. Activity-based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results. Manage. Accounting Res. 11, 349-362.
8. Krumwiede, K., 1998. The implementation stages of activity-based costing and the impact of contextual and organisational factors. J. Manage. Accounting Res. 10, 239-277.
9. Lowe, A., 1994. A survey of the use of ABC in New Zealand. In: Paper Presented at the British Accounting Association Conference, Winchester, April.
10. Van Nguyen, H., Brooks, A., 1997. An empirical investigation of adoption issues relating to activity based costing. Asian Accounting Rev. 5 (1), 1-18.