Activity based costing implementation success in Australia
Paper
Paper/Presentation Title | Activity based costing implementation success in Australia |
---|---|
Presentation Type | Paper |
Authors | Byrne, Suzanne (Author), Stower, Erle (Author) and Torry, Paula (Author) |
Editors | Chapman, Ross |
Journal or Proceedings Title | Proceedings of the 21st Australian and New Zealand Academy of Management Conference ( ANZAM 2007) |
Number of Pages | 19 |
Year | 2007 |
Place of Publication | Australia |
ISBN | 1863081402 |
Conference/Event | 21st Australian and New Zealand Academy of Management Conference (ANZAM 2007) |
Event Details | 21st Australian and New Zealand Academy of Management Conference (ANZAM 2007) Parent Australian and New Zealand Academy of Management Conference Delivery In person Event Date 04 to end of 07 Dec 2007 Event Location Sydney, Australia |
Abstract | It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption rates of ABC are relatively low and, it is claimed that the rate of new adoptions is declining. This could suggest that ABC is not perceived as being successful in delivering expected benefits. Based on a similar research study in the US, this project surveyed a number of Australian organizations to gauge whether they perceived their ABC implementation to be successful or not. The findings indicate that Australian organizations that have fully implemented ABC view it as successful compared with traditional cost management systems, the results being similar but stronger than those found in the US study. This raises the question of why are existing adoption rates relatively low, and the rate of new adoptions allegedly declining. |
Keywords | information and knowledge management, performance measurement and management, data acquisition and analysis |
Contains Sensitive Content | Does not contain sensitive content |
ANZSRC Field of Research 2020 | 350105. Management accounting |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | School of Accounting, Economics and Finance |
Faculty of Business | |
Telstra, Australia |
https://research.usq.edu.au/item/9y8w0/activity-based-costing-implementation-success-in-australia
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