메뉴 건너뛰기




Volumn 8, Issue 2, 2011, Pages 180-200

The diffusion of activity-based costing in Jordanian industrial companies

Author keywords

Activity based costs; Developing countries; Diffusion; Industry; Jordan; Semi structured interviews

Indexed keywords


EID: 79959625673     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766091111137573     Document Type: Article
Times cited : (18)

References (52)
  • 1
    • 0001696034 scopus 로고
    • Managerial fads and fashions: The diffusion and rejection of innovations
    • Abrahamson, E. (1991), "Managerial fads and fashions: the diffusion and rejection of innovations", Academy of Management Review, Vol. 16 No. 3, pp. 586-612.
    • (1991) Academy of Management Review , vol.16 , Issue.3 , pp. 586-612
    • Abrahamson, E.1
  • 2
  • 3
    • 0005826671 scopus 로고
    • Institutional and competitive bandwagons: Using mathematical modelling as a tool to explore innovation diffusion
    • Abrahamson, E. and Rosenkopf, L. (1993), "Institutional and competitive bandwagons: using mathematical modelling as a tool to explore innovation diffusion", Academy of Management Review, Vol. 18 No. 3, pp. 487-517.
    • (1993) Academy of Management Review , vol.18 , Issue.3 , pp. 487-517
    • Abrahamson, E.1    Rosenkopf, L.2
  • 4
    • 78649786510 scopus 로고    scopus 로고
    • Impact of strategic initiatives in management accounting on corporate financial performance: Evidence from Amman Stock Exchange
    • Al-Khadash, H. and Feridun, M. (2006), "Impact of strategic initiatives in management accounting on corporate financial performance: evidence from Amman Stock Exchange", Managing Global Transitions, Vol. 4 No. 4, pp. 299-313.
    • (2006) Managing Global Transitions , vol.4 , Issue.4 , pp. 299-313
    • Al-Khadash, H.1    Feridun, M.2
  • 5
    • 0002421007 scopus 로고
    • A framework for assessing cost management system changes: The case of activity-based costing implementation at general motors, 1986-1993
    • 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, Vol. 7, pp. 1-51.
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 1-51
    • Anderson, S.1
  • 7
    • 33748439247 scopus 로고    scopus 로고
    • Characteristics of adopters and organisational changes
    • Askarany, D. (2006), "Characteristics of adopters and organisational changes", Thunderbird International Business Review, Vol. 48 No. 5, pp. 705-25.
    • (2006) Thunderbird International Business Review , vol.48 , Issue.5 , pp. 705-725
    • Askarany, D.1
  • 8
    • 77956057092 scopus 로고    scopus 로고
    • Why ABC is not widely implemented
    • available at: (accessed 13 May 2009)
    • Askarany, D. and Yazdifar, H. (2007), "Why ABC is not widely implemented", International Journal of Business Research, Vol. VII No. 3, pp. 93-8, available at: http://findarticles.com/p/articles/mi-6773/is-1-7/ai- n28522853/?tag=content;col1htm (accessed 13 May 2009).
    • (2007) International Journal of Business Research , vol.7 , Issue.3 , pp. 93-98
    • Askarany, D.1    Yazdifar, H.2
  • 9
    • 14544294456 scopus 로고    scopus 로고
    • Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden
    • DOI 10.1016/j.mar.2004.12.002, PII S1044500505000041
    • Ax, C. and Bjornenak, T. (2005), "Bundling and diffusion of management accounting innovations - the case of the balanced scorecardin Sweden", Management AccountingResearch,Vol. 16No.1, pp. 1-20. (Pubitemid 40305809)
    • (2005) Management Accounting Research , vol.16 , Issue.1 , pp. 1-20
    • Ax, C.1    Bjornenak, T.2
  • 10
    • 7544251752 scopus 로고    scopus 로고
    • Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors
    • DOI 10.1016/j.mar.2004.07.002, PII S1044500504000526
    • Baird, K., Harrison, G. and Rerve, R. (2004), "Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors", Management Accounting Research, Vol. 15 No. 4, pp. 383-99. (Pubitemid 39453408)
    • (2004) Management Accounting Research , vol.15 , Issue.4 , pp. 383-399
    • Baird, K.M.1    Harrison, G.L.2    Reeve, R.C.3
  • 11
    • 33847382998 scopus 로고    scopus 로고
    • Success of activity management practices: The influence of organizational and cultural factors
    • Baird, K.,Harrison,G. and Rerve,R. (2007), "Success of activity management practices: the influence of organizational and cultural factors", Accounting and Finance, Vol. 47, pp. 47-67.
    • (2007) Accounting and Finance , vol.47 , pp. 47-67
    • Baird, K.1    Harrison, G.2    Rerve, R.3
  • 12
    • 0345893700 scopus 로고    scopus 로고
    • What's in a Fashion? Interpretative Viability and Management Fashions
    • Benders, J. and Van Veen, K. (2001), "What's in a fashion? Interpretative viability and management fashions", Organization, Vol. 8, pp. 33-53. (Pubitemid 33668488)
    • (2001) Organization , vol.8 , Issue.1 , pp. 33-53
    • Benders, J.1    Van Veen, K.2
  • 13
    • 79959591983 scopus 로고    scopus 로고
    • Activity-based costing: How far have we come internationally?
    • Bhimani, A., Gosselin, M., Ncube, M. and Okano, H. (2007), "Activity-based costing: how far have we come internationally?", Cost Management, Vol. 21 No. 3, pp. 12-17.
    • (2007) Cost Management , vol.21 , Issue.3 , pp. 12-17
    • Bhimani, A.1    Gosselin, M.2    Ncube, M.3    Okano, H.4
  • 14
    • 0031094111 scopus 로고    scopus 로고
    • Diffusion and accounting: The case of ABC in Norway
    • Bjornenak, T. (1997), "Diffusion and accounting: the case of ABC in Norway", Management Accounting Research, Vol. 8, pp. 3-17. (Pubitemid 127168453)
    • (1997) Management Accounting Research , vol.8 , Issue.1 , pp. 3-17
    • Bjornenak, T.1
  • 15
    • 0001600847 scopus 로고    scopus 로고
    • Unbundling management accounting innovations
    • Bjornenak, T. and Olson, O. (1999), "Unbundling management accounting innovations", Management Accounting Research, Vol. 10 No. 4, pp. 325-38.
    • (1999) Management Accounting Research , vol.10 , Issue.4 , pp. 325-338
    • Bjornenak, T.1    Olson, O.2
  • 18
    • 1642377785 scopus 로고    scopus 로고
    • The Fashion of Management Fashion: A Surge Too Far?
    • Clark, T. (2004), "The fashion of management fashion: a surge too far", Organization, Vol. 11, pp. 297-306. (Pubitemid 38397366)
    • (2004) Organization , vol.11 , Issue.2 , pp. 297-306
    • Clark, T.1
  • 19
    • 0042234138 scopus 로고    scopus 로고
    • Activity-based costing in Ireland: Barriers to, and opportunities for change
    • Clarke, P., Hill, N. and Stevens, K. (1999), "Activity-based costing in Ireland: barriers to, and opportunities for change", Critical Perspectives on Accounting, Vol. 10, pp. 443-68.
    • (1999) Critical Perspectives on Accounting , vol.10 , pp. 443-468
    • Clarke, P.1    Hill, N.2    Stevens, K.3
  • 20
    • 28044441534 scopus 로고    scopus 로고
    • ABC: Adopters, supporters, deniers and unawares
    • Cohen, S., Venieris, G. and Kaimenakl, E. (2005), "ABC: adopters, supporters, deniers and unawares", Managerial Auditing Journal, Vol. 20 No. 9, pp. 981-1001.
    • (2005) Managerial Auditing Journal , vol.20 , Issue.9 , pp. 981-1001
    • Cohen, S.1    Venieris, G.2    Kaimenakl, E.3
  • 22
    • 84992925009 scopus 로고    scopus 로고
    • Theadoptionof value-basedmanagement in large UK companies: A case for diffusion theory
    • Cooper,S. andCrowther,D. (2008), "Theadoptionof value- basedmanagement in largeUKcompanies: a case for diffusion theory", Journal of Applied Accounting Research, Vol. 9 No. 3, pp. 148-67.
    • (2008) Journal of Applied Accounting Research , vol.9 , Issue.3 , pp. 148-167
    • Cooper, S.1    Crowther, D.2
  • 24
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • Dimaggio, P. and Powell, W. (1983), "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields", American Sociological Review, Vol. 48, pp. 147-60.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • Dimaggio, P.1    Powell, W.2
  • 26
    • 21344455068 scopus 로고    scopus 로고
    • Innovation, diffusion and adoption of total quality management (TQM)
    • DOI 10.1108/00251740510603646
    • Ehigie, B. and Mcanrrew, E. (2005), "Innovation, diffusion and adoption of total quality management (TQM)", Management Decision, Vol. 43 No. 6, pp. 925-40. (Pubitemid 40906618)
    • (2005) Management Decision , vol.43 , Issue.6 , pp. 925-940
    • Ehigie, B.O.1    McAndrew, E.B.2
  • 27
    • 0031066385 scopus 로고    scopus 로고
    • The effect of strategy and organizational structure on the adoption and implementation of activity-based costing
    • PII S0361368296000311
    • Gosselin, M. (1997), "The effect of strategy and organisational structure on the adoption and implementation of activity-based costing", Accounting, Organisations and Society, Vol. 22 No. 2, pp. 105-22. (Pubitemid 127166150)
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 105-122
    • Gosselin, M.1
  • 28
    • 38949155337 scopus 로고    scopus 로고
    • A review of activity-based costing: Technique implementation, and consequences
    • Gosselin, M. (2007), "A review of activity-based costing: technique implementation, and consequences", Handbook of Management Accounting Research, Vol. 2, pp. 641-71.
    • (2007) Handbook of Management Accounting Research , vol.2 , pp. 641-671
    • Gosselin, M.1
  • 29
    • 79959595347 scopus 로고    scopus 로고
    • The Jordanian economy: Building a solid future
    • Investment Banking and Capital Markets, Export and Finance Bank, Amman
    • Goussous, R. (2002), "The Jordanian economy: building a solid future", Country Report, Investment Banking and Capital Markets, Export and Finance Bank, Amman.
    • (2002) Country Report
    • Goussous, R.1
  • 31
    • 85025420488 scopus 로고
    • The process of change in management accounting: Some field study evidence
    • Innes, J. and Mithchell, F. (1990), "The process of change in management accounting: some field study evidence", Management Accounting Research, Vol. 1, pp. 3-19.
    • (1990) Management Accounting Research , vol.1 , pp. 3-19
    • Innes, J.1    Mithchell, F.2
  • 33
    • 0000030649 scopus 로고    scopus 로고
    • Activity-based costing in the UK's largest companies: A comparison of 1994 and 1999 survey results
    • Innes, J., Mitchell, F. and Sinclair, D. (2000), "Activity-based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results", Management Accounting Research, Vol. 11 No. 3, pp. 349-62.
    • (2000) Management Accounting Research , vol.11 , Issue.3 , pp. 349-362
    • Innes, J.1    Mitchell, F.2    Sinclair, D.3
  • 34
    • 0010786717 scopus 로고    scopus 로고
    • The ABC bandwagon and the juggernaut of modernity
    • DOI 10.1016/S0361-3682(01)00035-6, PII S0361368201000356
    • Jones, T. and Dugdale, D. (2002), "The ABC bandwagon and the juggernaut of modernity", Accounting, Organisations Society, Vol. 27, pp. 121-63. (Pubitemid 39659546)
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.1-2 , pp. 121-163
    • Jones, T.C.1    Dugdale, D.2
  • 35
    • 19644400599 scopus 로고    scopus 로고
    • Time-driven activity-based costing
    • Kaplan, R. and Anderson, G. (2004), "Time-driven activity-based costing", Harvard Business Review, Vol. 82, pp. 121-38.
    • (2004) Harvard Business Review , vol.82 , pp. 121-138
    • Kaplan, R.1    Anderson, G.2
  • 36
    • 55149087595 scopus 로고    scopus 로고
    • The speed-reading organisation
    • Kaplan, R. and Anderson, S. (2007), "The speed-reading organisation", Business Finance, Vol. 13, pp. 39-42.
    • (2007) Business Finance , vol.13 , pp. 39-42
    • Kaplan, R.1    Anderson, S.2
  • 37
    • 78649768926 scopus 로고    scopus 로고
    • Activity-based costing in Jordanian manufacturing companies
    • Khasharmeh, H. (2002), "Activity-based costing in Jordanian manufacturing companies", Derasat, Vol. 29, pp. 213-27.
    • (2002) Derasat , vol.29 , pp. 213-227
    • Khasharmeh, H.1
  • 38
    • 33646342343 scopus 로고    scopus 로고
    • A review and critique of Rogers' diffusion of innovation theory as it applies to organizations
    • Lundblad, J. (2003), "A review and critique of Rogers' diffusion of innovation theory as it applies to organizations", Organization Development Journal, Vol. 21 No. 4, pp. 50-64.
    • (2003) Organization Development Journal , vol.21 , Issue.4 , pp. 50-64
    • Lundblad, J.1
  • 39
    • 0033229027 scopus 로고    scopus 로고
    • Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms
    • Malmi, T. (1999), "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms", Accounting, Organizations and Society, Vol. 24, pp. 649-72.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 40
    • 0001230471 scopus 로고
    • Bounded rationality, ambiguity and the engineering of choice
    • March, J. (1978), "Bounded rationality, ambiguity and the engineering of choice", Journal of Economics, Vol. 9, pp. 587-608.
    • (1978) Journal of Economics , vol.9 , pp. 587-608
    • March, J.1
  • 41
    • 78649798225 scopus 로고    scopus 로고
    • Ministry of Planning Report, Ministry of Planning Report, Amman
    • Ministry of Planning Report (2007), The Economic Indicators 2007, Ministry of Planning Report, Amman.
    • (2007) The Economic Indicators 2007
  • 42
  • 43
    • 0345812055 scopus 로고    scopus 로고
    • Expert System Diffusion Among Management Accountants: A U.K. Perspective
    • Sangster, A. (1996), "Expert system diffusion among management accountants: a UK perspective", Journal of Management Accounting Research, Vol. 8, pp. 171-82. (Pubitemid 128042729)
    • (1996) Journal of Management Accounting Research , vol.8 , pp. 171-182
    • Sangster, A.1
  • 46
    • 84986170638 scopus 로고    scopus 로고
    • The diffusion of technological and management accounting innovation: Malaysian evidence
    • Smith, M., Abdhllah, Z. and Abdul Razak, R. (2008), "The diffusion of technological and management accounting innovation: Malaysian evidence", Asian Review of Accounting, Vol. 16 No. 3, pp. 197-218.
    • (2008) Asian Review of Accounting , vol.16 , Issue.3 , pp. 197-218
    • Smith, M.1    Abdhllah, Z.2    Abdul Razak, R.3
  • 47
    • 0036623260 scopus 로고    scopus 로고
    • ABC and organizational change: An institutional perspective
    • Soin, K., Seal, W. and Cullen, J. (2002), "ABC and organizational change: an institutional perspective", Management Accounting Research, Vol. 13, pp. 249-71.
    • (2002) Management Accounting Research , vol.13 , pp. 249-271
    • Soin, K.1    Seal, W.2    Cullen, J.3
  • 48
    • 1642399257 scopus 로고    scopus 로고
    • Where do management fashions come from, and how long do they stay
    • Spell, C. (1999), "Where do management fashions come from, and how long do they stay", Journal of Management History, Vol. 5 No. 6, pp. 334-48.
    • (1999) Journal of Management History , vol.5 , Issue.6 , pp. 334-348
    • Spell, C.1
  • 49
    • 0034337007 scopus 로고    scopus 로고
    • What bandwagons bring: Effects of popular management techniques on corporate performance, reputation, and CEO pay
    • Staw, B. and Epstein, L. (2000), "What bandwagons bring: effects of popular management techniques on corporate performance, reputation, and CEO pay", Administrative Science Quarterly, Vol. 45, pp. 523-56.
    • (2000) Administrative Science Quarterly , vol.45 , pp. 523-556
    • Staw, B.1    Epstein, L.2
  • 50
    • 0036025771 scopus 로고    scopus 로고
    • Integrating models of diffusion of innovations: A conceptual framework
    • Wejnert, B. (2002), "Integrating models of diffusion of innovations: a conceptual framework", Annual Review of Sociology, Vol. 28, pp. 297-326.
    • (2002) Annual Review of Sociology , vol.28 , pp. 297-326
    • Wejnert, B.1
  • 51
    • 84993009100 scopus 로고    scopus 로고
    • Management fashions and fads: Understanding the role of consultants and managers in the evolution of ideas
    • DOI 10.1108/00251740410542339
    • Williams, R. (2004), "Management fashions and fads: understanding the role of consultants and managers in the evolution of ideas", Management Decision, Vol. 42 No. 6, pp. 769-80. (Pubitemid 38920645)
    • (2004) Management Decision - London Then Bradford , vol.42 , Issue.6 , pp. 769-780
    • Williams, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.