Is ABC adoption a success in Australia?

Article

Byrne, Suzanne, Stower, Erle and Torry, Paula. 2009. "Is ABC adoption a success in Australia?" Journal of Applied Management Accounting Research. 7 (1), pp. 37-51.
Article Title

Is ABC adoption a success in Australia?

ERA Journal ID19100
Article CategoryArticle
AuthorsByrne, Suzanne (Author), Stower, Erle (Author) and Torry, Paula (Author)
Journal TitleJournal of Applied Management Accounting Research
Journal Citation7 (1), pp. 37-51
Number of Pages15
Year2009
Place of PublicationAustralia
ISSN1443-9905
1443-9913
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 organisations to gauge whether they perceived their ABC implementation to be successful or not. The findings indicate that Australian organisations 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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