Managers divided: Implementing ABC in a Portuguese telecommunications company

Management Accounting Research

Volumn 16, Issue 2, 2005, Pages 205-229

  Major, Maria ^a   Hopper, Trevor ^b,c,d  

^a INSTITUTO UNIVERSITÁRIO DE LISBOA ISCTE IUL   (Portugal)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

^c STOCKHOLM SCHOOL OF ECONOMICS   (Sweden)

^d VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

ABC implementation and usage; Activity based costing; Inter professional rivalries; Management accounting change; Portuguese telecommunications; Resistance to change

Indexed keywords

EID: 18844458600     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2005.01.004     Document Type: Article

References (63)

1. S.W. Anderson A framework for assessing cost management changes: The case of activity-based costing at General Motors 1986-1993 J. Manage. Acc. Res. 7 1995 1-51
2. S.W. Anderson S.M. Young The impact of contextual and processual factors on the evaluation of activity-based costing systems Acc. Organ. Society 24 7 1999 525-560
3. P. Armstrong Changing management control strategies: The role of competition between accountancy and other organisational professions Acc. Organ. Society 10 2 1985 129-148
4. P. Armstrong The costs of activity-based management Acc. Organ. Society 27 2002 99-120
5. K.M. Baird G.L. Harrison R.C. Reeve Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors Manage. Acc. Res. 15 2004 383-399
6. A. Bhimani D. Pigott Implementing ABC: A case study of organizational and behavioural consequences Manage. Acc. Res. 3 1992 119-132
7. H. Braverman Labor and Monopoly Capital 1974 Monthly Review Press New York
8. J.A. Brierley C.J. Cowton C. Drury Research into product costing practice: A European perspective Eur. Acc. Rev. 10 2 2001 215-256
9. J.A. Brimson Activity Accounting: An Activity-Based Costing Approach 1991 John Wiley and Sons Inc
10. M. Bromwich A. Bhimani Management Accounting: Pathways to Progress 1994 CIMA London
11. M. Bromwich C. Hong Activity-based costing systems and incremental costs Manage. Acc. Res. 10 1999 39-60
12. I. Cobb J. Innes F. Mitchell Activity Based Costing: Problems in Practice 1992 CIMA London
13. R. Cooper The rise of activity-based costing - part one: What is an activity-based cost system? J. Cost Manage. Manufacturing Ind. Summer 1988 45-54
14. R. Cooper Cost classification in unit-based and activity-based manufacturing cost systems J. Cost Manage. 4 3, Fall 1990 4-14
15. R. Cooper Explicating the logic of ABC Manage. Acc. (U.K.) 1990 58-60
16. R. Cooper Implementing an activity-based cost system J. Cost Manage. Spring 1990 33-42
17. R. Cooper Activity-based costing for improved product costing In: B.J. Brinker (Ed.), Handbook of Cost Management 1993 Warren Gorham Lamont New York
18. R. Cooper R.S. Kaplan How cost accounting systematically distorts product costs In: W. Bruns Jr. R.S. Kaplan (Eds.,), Accounting Management - Field Study Perspectives 1987 Harvard Business School Press Boston 204-228
19. R. Cooper R.W. Zmud Information technology implementation research: A technological diffusion approach Manage. Sci. 36 2 1990 123-139
20. R.G. Eiler C. Ball Implementing activity-based costing In: J. Brinker (Ed.), Handbook of Cost Management 1993 Warren Gorham Lamont New York
21. K.M. Eisenhardt Building theories from case study research Acad. Manage. Rev. 14 4 1989 532-550
22. European Commission Recommendation, 1998. Interconnection in a Liberalised Telecommunications Market, Part 1 - Interconnection Pricing, January 8, 1998-Commission Recommendation 98/195/EC; Part 2 - Accounting Separation and Cost Accounting, April 4, 1998 - Commission Recommendation 98/322/EC.
23. M. Ezzamel H. Willmott Accounting for teamwork: A critical study of group-based systems of organisational control Admin. Sci. Quart. 43 2 1998 358-396
24. M. Ezzamel H. Willmott F. Worthington Accounting and management-labour relations: The politics of production in the 'factory with a problem' Acc. Organ. Society 29 3/4 2004 269-302
25. P. Fayerabend Against Method third ed. 1993 Verso London
26. A.L. Friedman S.R. Lyne Activity Based Techniques: The Real Life Consequences 1995 CIMA London
27. H. Hankinson S.P. Lloyd Change management In: B.J. Brinker (Ed.), Handbook of Cost Management 1993 Warren Gorham Lamont New York
28. M.L. Hirsch Jr. M.C. Nibbelin Incremental, separable, sunk and common costs in activity-based costing J. Cost Manage. Spring 1992 39-47
29. T. Hopper Activity based costing: A critical commentary Fukuoka Univ. Rev. Com. Sci. 39 1/2 1994 479-511
30. T. Hopper J. Storey H. Wilmott Accounting for accounting: Towards the development of a dialectical view Acc. Organ. Society 12 3 1987 437-456
31. J. Innes F. Mitchell ABC: A survey of CIMA members Manage. Acc. (U.K.) 1991 28-30
32. J. Innes F. Mitchell Activity Based Cost Management: A Case Study of Development and Implementation 1991 CIMA London
33. J. Innes F. Mitchell Activity Based Costing: A Review with Case Studies 1993 CIMA London
34. J. Innes F. Mitchell A review of activity-based costing practice In: C. Drury (Ed.), Management Accounting Handbook second ed. 1996 CIMA London 44-70
35. J. Innes F. Mitchell The application of activity-based costing in the United Kingdom's largest financial institutions Service Ind. J. 17 1 1997 190-203
36. Innes, J., Mitchell, F., 1998. A Practical Guide to Activity-Based Costing. Kogan Page, London.
37. J. Innes F. Mitchell D. Sinclair Activity-based costing in the UK's largest companies: A comparison of 1994 and 1999 survey results Manage. Acc. Res. 11 2000 349-362
38. J. Innes E. Norris The Use of Activity-Based Information: A Managerial Perspective 1997 CIMA London
39. H.T. Johnson R.S. Kaplan Relevance Lost: The Rise and Fall of Management Accounting first ed. 1987 Harvard Business School Press Boston
40. T.C. Jones D. Dugdale The ABC bandwagon and the juggernaut of modernity Acc. Organ. Society 27 2002 121-163
41. R.S. Kaplan R. Cooper Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance 1998 Harvard Business School Press Boston
42. T. Kennedy The great debate Manage. Acc. (U.K.) 2000 32
43. K.R. Krumwiede The implementation stages of activity-based costing and the impact of contextual and organizational factors J. Manage. Acc. Res. 10 1998 239-278
44. K. Lukka M. Granlund The fragmented communication structure within the accounting academia: The case of activity-based costing research genres Acc. Organ. Society 27 2002 165-190
45. Major, M, Hopper, T., 2004. Extending new institutional theory: regulation and activity-based costing in Portuguese telecommunications. Paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore, 4-6 July 2004.
46. T. Malmi Towards explaining activity-based costing failure: Accounting and control in a decentralized organisation Manage. Acc. Res. 8 1997 459-480
47. M.L. Markus J. Pfeffer Power and the design and implementation of accounting and control systems Acc. Organ. Society 8 2/3 1983 205-218
48. Marshall, C., Rossman, G.B., 1999. Designing Qualitative Research, third ed. Sage Publications, Thousands Oaks, CA.
49. A.S. McGowan Perceived benefits of ABCM implementation Acc. Horizons 12 1 1998 31-50
50. A.S. McGowan T.P. Klammer Satisfaction with activity-based cost management implementation J. Manage. Acc. Res. 9 1997 217-237
51. Miles, M.B., Huberman, A.M., 1994. Qualitative Data Analysis: An Expanded Sourcebook, second ed. Sage Publications, Thousands Oaks, CA.
52. P. Miller T. O'Leary Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance Acc. Organ. Society 18 2/3 1993 187-206
53. Noreen, E., 1991. Conditions under which activity-based cost systems provide relevant costs. J. Manage. Acc. Res. 3 (Fall) 159-168.
54. E. Noreen N. Soderstrom Are overhead costs strictly proportional to activity? Evidence from hospital service departments J. Acc. Econ. 17 1994 255-278
55. G. Norris User perceptions of an application of activity-based costing Adv. Manage. Acc. 3 1994 139-177
56. G. Norris Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks Br. Acc. Rev. 34 3 2002 223-256
57. G. Norris J. Innes Managers' views on ABC in an insurance company: A grounded theory case study J. Appl. Acc. Res. 6 3 2002 57-89
58. Patton, M.Q., 1987. How to Use Qualitative Methods in Evaluation. Sage Publications, Newbury Park, CA.
59. B. Ryan R.W. Scapens M. Theobald Research Method and Methodology in Finance and Accounting second ed. 2002 Thomson London
60. R.W. Scapens Researching management accounting practice: The role of case study methods Br. Acc. Rev. 22 1990 259-281
61. M.D. Shields An empirical analysis of firms' implementation experiences with activity-based costing J. Manage. Acc. Res. Fall 1995 148-165
62. Wells, M., 1994. Activity-based Costing - The State of the Game. Unpublished paper, The University of Sydney-Graduate School of Business.
63. Yin, R. K., 2003. Case Study Research: Design and Methods, third ed. Sage Publications, Thousand Oaks, CA.