EconPapers    
Economics at your fingertips  
 

AN OVERVIEW ON THE ADOPTION AND IMPLEMENTATION OF ACTIVITY - BASED COSTING IN PRACTICE

Ildikó Réka Cardos (), Stefan Pete () and Vasile Daniel Cardos ()
Additional contact information
Ildikó Réka Cardos: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca
Stefan Pete: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca
Vasile Daniel Cardos: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca

Romanian Journal of Economics, 2012, vol. 35, issue 2(44), 185-200

Abstract: In recent years activity - based costing has attracted the interest of both academics and management accountants since its emergence. Researchers and academics believe that activity - based costing (ABC) is a new managerial accounting technique which could enhance the business orientation of managerial accounting and help business decisions and taking control in an increasingly sophisticated way (Jarvenpaa, 2007). Despite the great interest coming from researchers, companies seem to be reluctant to adopt ABC. A great number of surveys show that the dissemination of ABC has not been as intense as expected. The objective of this paper is to examine how ABC was adopted and implemented worldwide and within Romanian companies; what were the major challenges identified when adopting and implementing ABC; what are the main advantages and disadvantages of such a cost system. To achieve this objective we begin with the analysis of the existing literature in the field and previous studies made at international level, followed by a questionnaire - based empirical study and analysis of ABC implementation within Romanian companies.

Keywords: managerial accounting; activity - based costing; adoption and implementation; survey; Romania (search for similar items in EconPapers)
JEL-codes: M19 M41 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.revecon.ro/articles/2012-2/2012-2-12.pdf (application/pdf)

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:ine:journl:v:2:y:2012:i:44:p:185-200

Access Statistics for this article

Romanian Journal of Economics is currently edited by Institute of National Economy

More articles in Romanian Journal of Economics from Institute of National Economy Contact information at EDIRC.
Bibliographic data for series maintained by Valentina Vasile ().

 
Page updated 2025-03-19
Handle: RePEc:ine:journl:v:2:y:2012:i:44:p:185-200