Strategy and activity based costing: a cross national study of process and outcome contingencies

Alnoor Bhimani, Maurice Gosselin and Mthuli Ncube ()

International Journal of Accounting, Auditing and Performance Evaluation, 2005, vol. 2, issue 3, 187-205

Abstract: This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements – processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the extent and speed of implementation. Outcome contingency is considered in terms of the perceived success of ABC implementation. A questionnaire was developed to collect information on corporate costing experiences and strategic orientation across organisations in seven countries. The results of the study suggest the prevalence of outcome based rather than process based dependencies between ABC and corporate strategy orientation.

Keywords: activity based costing; ABC implementation; corporate strategy; process contingencies; outcomes; corporate costing; cross-national study; business strategy. (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (8)

Downloads: (external link)
http://www.inderscience.com/link.php?id=7672 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205

Access Statistics for this article

More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().