The considerations for the implementation of an Activity Based Costing System (ABC)

Ahmed, Rafiuddin, and Kannaiah, Desti (2016) The considerations for the implementation of an Activity Based Costing System (ABC). In: Proceedings of the 38th International Business Research Conference. 104. From: 38th International Business Research Conference at Sydney, 21-23 November 2016, Sydney, NSW, Australia.

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Abstract

Activity Based Costing (ABC) as a costing tool is widely discussed in the academic and practitioners' circles for nearly two decades. There are theoretical and empirical accounts of ABC implementation processes and techniques in different studies. This study is a synthesis of past studies on ABC implementation in organizational contexts. Using a literature analysis of published papers over the last ten years, the study develops a typology of implementation issues by three major themes: types of organizations, methodologies used to explain the implementation processes, and the factors leading to the adoption or abandonment of an ABC system. The findings suggest that ABC is used in manufacturing, service, and even government sector organizations, organizational, economic and sociological theories are used to explain the implementation processes and finally, technical and human factors affect the implementation or abandonment of an ABC system in any organization. The comprehensive account of an ABC system implementation related major considerations reported in this paper will enhance the knowledge base of the interested academic researchers and practitioners. This research can be extended to a quantitative analysis of the themes reported here to improve the reliability and the validity of the conclusions reached in the paper.

Item ID: 46750
Item Type: Conference Item (Abstract / Summary)
ISBN: 978-1-925488-20-3
Date Deposited: 25 Jan 2017 04:02
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 50%
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 50%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9099 Other Commercial Services and Tourism > 909999 Commercial Services and Tourism not elsewhere classified @ 50%
90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900199 Financial Services not elsewhere classified @ 50%
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