Activity-based costing user satisfaction and type of system: A research note

Richard H. Pike, Mike E. Tayles and Nur Naha Abu Mansor

The British Accounting Review, 2011, vol. 43, issue 1, 65-72

Abstract: This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey of 54 developers and 181 users of 16 different ABC systems within the organisation to produce five performance constructs (cost accuracy, cost-benefit trade-off, ABC impact, information use, and decision action). The results show that both the development inputs and user performance perceptions varied with the type of system (embedded, stand-alone, ad-hoc). While embedded systems enjoyed far stronger inputs (e.g. top management support, rewards and recognition, task significance) and greater development team cohesion than stand-alone systems, they were perceived by users to perform significantly less well. These findings suggest that system type is an important factor in assessing ABC performance.

Keywords: Activity-based costing (ABC); Development team inputs; User satisfaction; System performance; System type; Telecommunication service provider (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:43:y:2011:i:1:p:65-72

DOI: 10.1016/j.bar.2010.12.001

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