Activity based costing implementation success in Australia

Paper

Byrne, Suzanne, Stower, Erle and Torry, Paula. 2007. "Activity based costing implementation success in Australia." Chapman, Ross (ed.) 21st Australian and New Zealand Academy of Management Conference (ANZAM 2007). Sydney, Australia 04 - 07 Dec 2007 Australia.
Paper/Presentation Title

Activity based costing implementation success in Australia

Presentation TypePaper
AuthorsByrne, Suzanne (Author), Stower, Erle (Author) and Torry, Paula (Author)
EditorsChapman, Ross
Journal or Proceedings TitleProceedings of the 21st Australian and New Zealand Academy of Management Conference ( ANZAM 2007)
Number of Pages19
Year2007
Place of PublicationAustralia
ISBN1863081402
Conference/Event21st 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.

Keywordsinformation and knowledge management, performance measurement and management, data acquisition and analysis
Contains Sensitive ContentDoes not contain sensitive content
ANZSRC Field of Research 2020350105. Management accounting
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Accounting, Economics and Finance
Faculty of Business
Telstra, Australia
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