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Author:Anderson, S.W.
Hesford, J.W.
Young, S.M.
Title:Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry
Journal:Accounting, Organizations and Society
2002 : APR, VOL. 27:3, p. 195-211
Index terms:ACTIVITY-BASED COSTING
CARS
PERFORMANCE APPRAISAL
Language:eng
Abstract:This paper examines how the group dynamics of activity based costing (ABC) development teams and the level of organizational resources devoted to model development affect model complexity and development time. A theoretical framework is developed based on the organizational literature on teams.
SCIMA record nr: 233529
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