A framework for analysing cost structures in business process reengineering

International Journal of Services and Standards

Volumn 2, Issue 1, 2006, Pages 84-100

  Herath, S Kanthi ^a   Gupta, Atul ^b  

^a CLARK ATLANTA UNIVERSITY   (United States)

^b LYNCHBURG COLLEGE   (United States)

Author keywords

Activity Based Costing (ABC); Business Process Reengineering (BPR); Cost management; Management accountant; Services; Standards

Indexed keywords

EID: 33745047393     PISSN: 17408849     EISSN: 17408857     Source Type: Journal    
DOI: 10.1504/IJSS.2006.008160     Document Type: Article

References (46)

1. Ahmed, A.U. (1995) 'Applications: a design and implementation model for life cycle cost management system', Information and Management, Vol. 28, pp.261-269.
2. Andrews, D.C. and Stalick, S.K. (1994) Business Reengineering - The Survival Guide, NJ: Prentice-Hall.
3. Angus, F.R., Goodman, A.L., Pfund, P., Wasson, R., Wyndrum, R. and Zoller, W.M. (1996) 'Reengineering for revenue growth', Research Technology Management, Vol. 39, No. 2, pp.26-31.
4. Bhimani, A. (Ed) (1996) Management Accounting: European Perspectives, Oxford: Oxford University Press.
5. Birkett, W.P. (1995) 'Management accounting and knowledge management', Management Accounting, Vol. 77, No. 5, pp.44-48.
6. Brinker, B.J. (Ed) (1995) Handbook of Cost Management, New York: Warren Gorham.
7. Burns, J. and Scapens, W.R. (2000) 'Conceptualizing management accounting change: an institutional framework', Management Accounting Research, Vol. 11, No. 3, pp.3-25.
8. Burns, J. and Vaivio, J. (2001) 'Management accounting change', Management Accounting Research, Vol. 12, No. 4, pp.389-402.
9. Burns, J. and Yazdifar, H. (2001) 'Trick or treats', Financial Management, March, pp.33-35.
10. Choi, I., Jung, J. and Sung, M. (2004) 'A framework for the integration of knowledge management and business process management', International Journal of Innovation and Learning, Vol. 1, No. 4, pp.399-408.
11. Cooper, R. (1996) 'Activity-based costing and the lean enterprize', Journal of Cost Management, Winter, pp.6-14.
12. Cooper, R. and Kaplan, R.S. (1988) 'How cost accounting distorts product cost', Management Accounting, April, pp.20-27.
13. Corrigan, J. (1996) 'Rediscovering cost management', Australian Accountant, Vol. 66, No. 6, p.29.
14. Earl, M.L. Sampler, J.L. and Short, J.E. (1995) 'Strategies for business process reengineering: evidence from field studies', Journal Management Information Systems, Vol. 12, No. 1, Summer, pp.31-56.
15. Granlund, M. and Lukka, K. (1998) 'Towards increasing business orientation: Finnish management accountants in a changing cultural context', Management Accounting Research, Vol. 9, pp. 185-211.
16. Greengrad, S. (1985) 'Reengineering: out of the rubble', Personnel Journal, Vol. 72, No. 12, pp.48B-48N.
17. Hammer, M. and Champy, J. (1993) Reengineering the Corporation: A Manifesto for Business Revolution, New York: Harper Collins Business.
18. Hansen, D.R. and Mowen, M.M. (1997) Management Accounting, 4th edition, Cincinnati, OH: South-Western College Publishing.
19. Hansen, D.R. and Mowen, M.M. (2003) Management Accounting, Mason, OH: South-Western College Publishing.
20. Harbour, J.L. (1994) The Process Reengineering Workbook: Practical Steps to Working Faster and Smarter Through Process Improvement, NY: White Plains, Quality Resources.
21. Herath, S.K. (1997) 'The role of management accountant in business process reengineering', Unpublished Masters Thesis, University of Wollongong, Australia.
22. Herath, S.K., Gupta, A. and Messerschmidt, D. (forthcoming) 'Business process reengineering and the management accountant: an empirical investigation', International Journal of Management and Enterprise Development, USA.
23. Hopper, T., Storey, J. and Willomott, H. (1987) 'Accounting for accounting: towards the development of a dialectical view', Accounting, Organizations and Society, Vol. 12, pp.437-456.
24. Hoque, Z. (2000) 'Just-in-time production, automation, cost allocation practices, and importance of cost information: an empirical investigation in New Zealand-based manufacturing organizations', British Accounting Review, Vol. 32, No. 2, pp. 133-159.
25. Horsch, J.C. (1995) 'Redesigning the resource allocation process', Management Accounting, Vol. 77, No. 1, pp.55-59.
26. Huang, X. and Mei, S. (2003) 'Allying business process reengineering with strategy: a new perspective for BPR', International Journal of Management and Enterprise Development, Vol. 1, No. 3, pp.281-292.
27. Hunt, V.D. (1993) Reengineering Leveraging the Power of Integrated Product Development, Oliver Wright Publications, Inc.
28. Injun, C., Jisoo, J. and Minseok, S. (2004) 'A framework for the integration of knowledge management and business process management', International Journal of Innovation and Learning, Vol. 1, No. 4, pp.399-408.
29. Innes, J. and Mitchell, F. (1990) 'The process of change in management accounting: some field study evidence', Management Accounting Research, Vol. 1, pp.3-19.
30. Innes, J. and Mitchell, F. (1991) 'ABC: a survey of CIMA members', Management Accounting, UK, October, pp.28-30.
31. Johansson, H.J., Mchugh, P., Pendlebury, A.J. and Wheeler W.A. (1993) Business Process Reengineering Breakpoint Strategies for Market Dominance, John Wiley & Sons.
32. Johnson, H.T. (1988) 'Activity-based information: a blueprint for world-class management accounting', Management Accounting, USA, June.
33. Johnson, H.T. and Kaplan, R.S. (1987) Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press.
34. Kelada, J. (1994) 'Is reengineering replacing total quality?', Quality Progress, Vol. 27, No. 12, pp.79-83.
35. Lee, S.M. and Asllani, A.A. (2004) 'An object-oriented approach for designing service scheduling support systems', International Journal of Services and Standards, Vol. 1, No. 1, pp.39-51.
36. Manion, R. (1995) 'The new wave of business change', The Canadian Business Review, Vol. 22, No. 2, Summer, pp.39-40.
37. Marshall, R. and Yorks, L. (1994) 'Planning for restructured, revitalized organization', Sloan Management Review, Vol. 35, No. 4, Summer, pp.81-91.
38. May, M. (1995) 'The role of management accounting in performance improvement', Management Accounting, Vol. 76, No. 10, p.14.
39. Mohanty, R.P. and S.G. Deshmukh, (2001) 'Business process reengineering: value innovation in industrial engineering practices', International Journal of Computer Applications in Technology, Vol. 14, Nos. 4/6, pp. 119-135.
40. Noreen, E. (1991) 'Conditions under which activity-based cost systems provide relevant costs', Journal of Management Accounting Research, Fall, pp.159-161.
41. O'Brien, J. (1996) Management Information Systems: Managing Information Technology in the Networked Enterprise, Sydney: Irwin.
42. Pipkin, A.L. (1989) 'The 21st Century Controller', Management Accounting, Vol. 70, No. 8, pp.21-25.
43. Prasad, B. (2001) 'Towards balancing multiple competitiveness measures for improving business performance in manufacturing', International Journal of Manufacturing Technology and Management, Vol. 3, No. 6, pp.550-569.
44. Quattrone, P. and Hopper, T. (2001) 'What does organizational change mean? Speculations on a taken for granted category', Management Accounting Research, Vol. 12, No. 4, pp.403-435.
45. Singhvi, V. (1995) 'Reengineering the payables process', Management Accounting, March, pp.46-49.
46. Sommer, R.A. (2004) 'Architecting cross-functional business processes: new views on traditional business process reengineering', International Journal of Management and Enterprise Development, pp.345-358.