Is ABC adoption a success in Australia?
Article
Article Title | Is ABC adoption a success in Australia? |
---|---|
ERA Journal ID | 19100 |
Article Category | Article |
Authors | Byrne, Suzanne (Author), Stower, Erle (Author) and Torry, Paula (Author) |
Journal Title | Journal of Applied Management Accounting Research |
Journal Citation | 7 (1), pp. 37-51 |
Number of Pages | 15 |
Year | 2009 |
Place of Publication | Australia |
ISSN | 1443-9905 |
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. |
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/9z41z/is-abc-adoption-a-success-in-australia
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