An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK

International Journal of Production Economics

Volumn 135, Issue 1, 2012, Pages 430-439

  Askarany, Davood ^a   Yazdifar, Hassan ^b  

^a UNIVERSITY OF AUCKLAND   (New Zealand)

^b UNIVERSITY OF GLASGOW   (United Kingdom)

Author keywords

Activity based costing; Adoption processes; Contextual factors; Diffusion of innovation

Indexed keywords

ACCOUNTING SYSTEM; ACTIVITY BASED COSTING; ADOPTION PROCESS; AUSTRALIA; CONTEXTUAL FACTORS; DIFFUSION OF INNOVATION; DIFFUSION PROCESS; NEW ZEALAND; WESTERN COUNTRIES;

DIFFUSION; INVESTMENTS; PROFITABILITY; SURVEYS;

COST ACCOUNTING;

EID: 80055053021     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijpe.2011.08.017     Document Type: Article

References (96)

1. M. Abdel-Kader, and R. Luther Management accounting practices in the British food and drinks industry British Food Journal 108 2006 336
2. E. Abrahamson Managerial fads and fashions: the diffusion and rejection of innovations Academy of Management Review 16 1991 586 612
3. E. Abrahamson Management fashion The Academy of Management Review 21 1996 254 285
4. S.M. Adam, and A.J. Fred Extent of ABC use and its consequence Contemporary Accounting Research 25 2008 533 566
5. M. Al-Omiri, and C. Drury Organizational and behavioural factors influencing the adoption and success of ABC in the UK Cost Management 21 2007 38 48
6. M. Al-Omiri, and C. Drury A survey of factors influencing the choice of product costing systems in UK organizations Management Accounting Research 18 2007 399 424
7. S.W. Anderson A framework of assessing cost management system changes: the case of activity based costing implementation at General Motors, 19861993 Journal of Management Accounting Research 7 1995 1 51
8. S.W. Anderson, and S.M. Young The impact of contextual and process factors on the evaluation of activity-based costing systems Accounting Organizations and Society 24 1999 525 559
9. APQC/CAM, 1995. Activity Based Management Consortium Study. American Productivity and Quality Centre/CAM-1.
10. Armitage, H.M., Nicholson, R., 1993. Activity Based Costing: A Survey of Canadian Practice. Issue Paper No. 3. Society of Management Accountants of Canada.
11. D. Askarany An overview of the diffusion of advanced techniques B.F. Tan, Advanced Topics in Global Information 2003 IDEA Group Publishing London 225 250
12. D. Askarany, and M. Smith Contextual factors and administrative changes Issues in Informing Science and Information Technology Journal 1 2004 179 188
13. D. Askarany, M. Smith, and H. Yazdifar Attributes of innovation and the implementation of managerial tools: an activity-based management technique International Journal of Business and Systems Research 1 2007 98 114
14. D. Askarany, M. Smith, and H. Yazdifar Technological innovations, activity based costing and satisfaction JABM: Journal of Accounting, Business and Management 14 2007 53 63
15. D. Askarany, and H. Yazdifar Relationship between business size, organizational industry and the adoption of ABC in Australia, New Zealand and the UK The 2009 AAA Conference and Annual Meeting, New York City, New York, August 2009 1 5, 2009
16. Askarany, D., Yazdifar, H., 2009b. Supply Chain Management and Cost Accounting. The Business and Economics Society International (B&ESI) 2009. Prague, Czech Republic, July 711, 2009.
17. D. Askarany, H. Yazdifar, and S. Askary Supply chain management, activity-based costing and organisational factors International Journal of Production Economics 127 2010 238 248
18. Askarany, D., 2012. Capacity costs and time-driven activity-based costing. In: Horngren, C.T., Datar, S.M., Rajan, M.V. (Eds.), Cost Accounting: A Managerial Emphasis, 14 edn. Pearson-GEX Publishing Service, Hagerstown, USA, pp. 182
19. K. Baird Adoption of activity management practices in public sector organizations Accounting and Finance 47 2007 551
20. K. Baird, G.L. Harrison, and R. Reeve Success of activity management practices: the influence of organizational and cultural factors Accounting and Finance 47 2007 47
21. K. Baird, G.L. Harrison, and R.C. Reeve Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors Management Accounting Research 15 2004 383 399
22. A. Baykasoglu, and V. Kaplanoglu Application of activity-based costing to a land transportation company: a case study International Journal of Production Economics 116 2008 308 324
23. D. Ben-Arieh, and L. Qian Activity-based cost management for design and development stage International Journal of Production Economics 83 2003 169 183
24. P. Berling Holding cost determination: an activity-based cost approach International Journal of Production Economics 112 2008 829 840
25. J.G. Birnberg, M.D. Shields, and S.M. Young The case for multiple methods in empirical management accounting research (with an illustration from budget setting) Journal of Management Accounting Research 2 1990 33 66
26. T. Björnenak Diffusion and accounting: the case of ABC in Norway Management Accounting Research 8 1997 3 17
27. Booth, P., Giacobbe, F., 1997. Activity Based Costing in Australian Manufacturing Firms: Key Survey Findings. Management Accounting Centre of Excellence. Australian Society of Certified Practising Accountants, Melbourne.
28. D.A. Brown, P. Booth, and F. Giacobbe Technological and organizational influences on the adoption of activity-based costing in Australia Accounting and Finance 44 2004 329
29. S.L. Charles, and D.R. Hansen An evaluation of activity-based costing and functional-based costing: a game-theoretic approach International Journal of Production Economics 113 2008 282 296
30. S.L. Charles, and D.R. Hansen An evaluation of activity-based costing and functional-based costing: a game-theoretic approach International Journal of Production Economics 113 2008 480 494
31. G. Chen, M. Firth, and K. Park The implementation of benefits of activity-based costing: a Hong Kong study Asia Review of Accounting 9 2001 37
32. R.H. Chenhall, and K. Langfield-Smith Adoption and benefits of management accounting practices: an Australian study Management Accounting Research 9 1998 1 19
33. W. Chongruksut The Adoption of Activity-Based Costing in Thailand 2002 School of Accounting and Finance Faculty of Business and Law, Victoria University Thailand, Bangkok
34. Cinquini, L., Collini, P., Marelli, A., Quagli, A., Silvi, R., 1999. A survey on cost accounting practices in Italian large and medium size manufacturing firms. In: Proceedings of the 22nd Annual Congress of the European Accounting Association. Bordeaux, France.
35. Clarke, B., Mia, L., 1995. Activity-Based Costing Systems - Use and Application in Australia. SYME Department of Accounting Research Papers in Applied Accounting and Finance. Monash Accounting Research and Training Centre, Monash University, Melbourne.
36. P.J. Clarke, N.T. Hill, and K. Stevens Activity based costing in Ireland: barriers to, and opportunities, for change Critical Perspectives on Accounting 10 1999 443 468
37. I. Cobb, J. Innes, and F. Mitchell Activity-based costing problems: the British experience Advances in Management Accounting 1993 2
38. Cohen, S., Venieris, G., Kaimenak, E., 2005. ABC: Adopters, Supporters, Deniers and Unawares Managerial Auditing Journal 20.
39. R.B. Cooper, and R.W. Zmud Information technology implementation research: a technological diffusion approach Management Science 36 1990 123 139
40. J. Corrigan ABC is not easy in Australia: survey Australian Accountant 66 1996 51 52
41. W.D.J. Cotton, S.M. Jackman, and R.A. Brown Note on a New Zealand replication of the Innes et al. UK activity-based costing survey Management Accounting Research 14 2003 67 72
42. W.D.J. Cotton, S.M. Jackman, and R.A. Brown Note on a New Zealand replication of the Innes et al. UK activity-based costing survey Management Accounting Research 14 2003 67 72
43. F. Damanpour, and S. Gopalakrishnan Theories of organizational structure and innovation adoption: the role of environmental change Journal of Engineering and Technology Management 15 1998 1 24
44. Drury, C., Tayles, M., 2000. Cost systems and profitability analysis in UK companies: discussing survey findings. In: Proceedings of 23rd Annual Congress of EAA. Munich.
45. L. Duffy, and M. McCahey An Empirical Study of Adoption/Non-adoption of Activity Based Costing in Hospitals in Ireland 2002 UCD Business Schools, Dublin University Ireland
46. H. Englund, and J. Gerdin Transferring knowledge across sub-genres of the ABC implementation literature Management Accounting Research 19 2008 149 162
47. A.A. Fawzi Barriers to Adopting Activity-Based Costing Systems (ABC): An Empirical Investigation Using Cluster Analysis, Business 2008 Dublin Institute of Technology Dublin
48. M. Gosselin The effect of strategy and organizational structure on the adoption and implementation of activity based costing Accounting Organizations and Society 22 1997 105 122
49. T.L. Groot Activity-based costing in US and Dutch food companies Advances in Management Accounting 1999 7
50. A. Gunasekaran, and M. Sarhadi Implementation of activity-based costing in manufacturing International Journal of Production Economics 5657 1998 231 242
51. C. Homburg Using relative profits as an alternative to activity-based costing International Journal of Production Economics 95 2005 387 397
52. Hosseini, A., Khan, Z., Sharifi, M., 1997. A survey of cost management practices among the United States and Canadian companies. In: Proceedings of the Ninth Asian-Pacific Conference on International Accounting Issues. Bangkok.
53. J. Innes, and F. Mitchell A survey of activity-based costing in the U.K.s largest companies Management Accounting Research 6 1991 137 153
54. J. Innes, and F. Mitchell A survey of activity-based costing in the U.K.s largest companies Management Accounting Research June 1995 137 153
55. J. Innes, F. Mitchell, and D. Sinclair Activity-based costing in the U.K.s largest companies: a comparison of 1994 and 1999 survey results Management Accounting Research 11 2000 349 362
56. C.D. Ittner, W.N. Lanen, and D.F. Larcker The association between activity-based costing and manufacturing performance Journal of Accounting Research 2002 40
57. P.L. Joshi The international diffusion of new management accounting practices: the case of India Journal of International Accounting, Auditing and Taxation 2001 10
58. R. Kee The sufficiency of product and variable costs for production-related decisions when economies of scope are present International Journal of Production Economics 114 2008 682 696
59. G. Kim, C.S. Park, and K.P. Yoon Identifying investment opportunities for advanced manufacturing systems with comparative-integrated performance measurement International Journal of Production Economics 50 1997 23 33
60. B.G. Kingsman, and A.A. de Souza A knowledge-based decision support system for cost estimation and pricing decisions in versatile manufacturing companies International Journal of Production Economics 53 1997 119 139
61. K. Kip, and S. Augustin Comaring U.S. and German cost accounting methods Management Accounting Quarterly 2007 8
62. K.R. Krumwiede The implementation stages of activity-based costing and the impact of contextual and organizational factors Journal of Management Accounting Research 10 1998 239 277
63. K. Langfield-Smith Management control system and strategy: a critical review Accounting Organizations and Society 22 1997 207 232
64. B. Lin, J.C. Cole, E. Shreveport, P. Shreveport, and R.K. Su Supply chain costing: an activity-based perspective International Journal of Physical Distribution and Logistics Management 31 2001 702 713
65. Madison, R., Power, J., 1993. A Review of Implementing Activity-Based Cost Management: Moving from Analysis to Action, News and Views. American Accounting Association, p. 9.
66. R. Maelah, and D.N. Ibrahim Factors influencing activity based costing (ABC) adoption in manufacturing industry Investment Management and Financial Innovations 4 2007 113 124
67. T. Malmi Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms Accounting, Organizations and Society 24 1999 649 672
68. H.V. Nguyen, and A. Brooks An empirical investigation of adoption issues relating to activity-based costing Asian Review of Accounting 15 1997 1 18
69. Nicholls, B., 1992. ABC in the UK: A Status Report. Management Accounting.
70. M. Özbayrak, M. Akgün, and A.K. Türker Activity-based cost estimation in a push/pull advanced manufacturing system International Journal of Production Economics 87 2004 49 65
71. O. Pavlatos, and I. Paggios Management accounting practices in the Greek hospitality industry Managerial Auditing Journal 2009 24
72. B. Pierce Activity based costing Accountancy Ireland 36 2004 28
73. B. Pierce, and R. Brown An empirical study of activity-based systems in Ireland The Irish Accounting Review 11 2004 33
74. T. Pirttilä, and R. Sandstrm A step-wise method for product range management and production control decisions: a case study at a board industry company International Journal of Production Economics 45 1996 223 230
75. L. Qian, and D. Ben-Arieh Parametric cost estimation based on activity-based costing: a case study for design and development of rotational parts International Journal of Production Economics 113 2008 805 818
76. E.M. Rogers Diffusion of Innovations 2003 Free Press New York
77. K.-A. Røvik Deinstitutionalization and the logic of fashion B. Czarniawska, G. Sevon, Translating Organizational Change (de Gruyter Studies in Organization 56) 1996 de Gruyter Berlin 139 172
78. P.J. Runkel, and J.E. McGrath Research on Human Behavior: A Systematic Guide to Method 1972 Holt, Rinehart and Winston New York, NY
79. C. Salafatinos Modelling resource supply and demand: expanding the utility of ABC International Journal of Production Economics 44 1996 177 187
80. k. Sartorius, C. Eitzen, and P. Kamala The design and implementation of activity-based costing (ABC): a South African survey research Meditari Accountancy 2007 15
81. S.I. Satoglu, M.B. Durmusoglu, and I. Dogan Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing International Journal of Production Economics 103 2006 616 632
82. M. Singer, and P. Donoso Empirical validation of an activity-based optimization system International Journal of Production Economics 113 2008 335 345
83. J. Thyssen, P. Israelsen, and B. Jrgensen Activity-based costing as a method for assessing the economics of modularization - a case study and beyond International Journal of Production Economics 103 2006 252 270
84. K. Tornberg, M. Jämsen, and J. Paranko Activity-based costing and process modelling for cost-conscious product design: a case study in a manufacturing company International Journal of Production Economics 79 2002 75 82
85. W.-H. Tsai, C.-W. Lai, L.-J. Tseng, and W.-C. Chou Embedding management discretionary power into an ABC model for a joint products mix decision International Journal of Production Economics 115 2008 210 220
86. W.J. Vincent Statistics in Kinesiology Champaign 2005 Human Kinetics IL
87. D. Warwick, and R. Reeve Accounting and organizational influences on the usefulness of cost information: an empirical study Journal of Accounting Research 10 1997 152 164
88. L. Whicker, M. Bernon, S. Templar, and C. Mena Understanding the relationships between time and cost to improve supply chain performance International Journal of Production 121 2009 641 650
89. R.A. Wolfe Organizational innovation: review, critique and suggested research directions Journal of Management Studies 31 1994 405 431
90. M. Yakhou, and V.P. Dorweiler Advanced cost management systems: an empirical comparison of England, France and the United States Advances in International Accounting 8 1995 99 127
91. H. Yazdifar, D. Askarany, and S. Askary Management accountants role in dependent and independent companies: does ownership matter? Journal of Accounting - Business and Management 15 2008 1 21
92. H. Yazdifar, and D. Askarany A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand Chartered Institute of Management Accountant (CIMA) 5 2009 1 11
93. H. Yazdifar, D. Askarany, S. Askary, and A. Daneshfar Power and politics and their interrelationship with management accounting change International Journal of Knowledge, Culture and Change Management 5 2005 148 157
94. H. Yazdifar, M. Zaman, M. Tsamenyi, and D. Askarany Management accounting change in a subsidiary organisation Critical Perspectives on Accounting 19 2008 404 430
95. Yazdifar, H., Askarany, D. A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand. International Journal of Production Economics, in press. doi:10.1016/j.ijpe. 2011.08.012
96. S.M. Young Survey research in management accounting: a critical assessment A. Richardson, Research Methods in Accounting: Issues and Debates 1996 CGA-Canada Research Foundation Vancouver, B.C 55 68