search query: @freeterm Activity based costing / total: 5
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| Author: | Anderson, S. W. Young, S. M. |
| Title: | The impact of contextual and process factors on the evaluation of activity-based costing systems |
| Journal: | Accounting, Organizations and Society
1999 : OCT, VOL. 24:7, p. 525-559 |
| Index terms: | Accounting Statistical methods CARS Models USA |
| Freeterms: | ABC Activity based costing |
| Language: | eng |
| Abstract: | In this paper, associations btw. evaluations of activity based costing systems (ABC), contextual factors, and factors related to the ABC implementation process are investigated using interview and survey data from 21 field research sites of two firms. Structural equations modeling is used to investigate the fit of a model of organizational change with the data. The results support the proposed model. However, the significance of specific factors is sensitive to the evaluation criterion. The model is stable across firms and respondents, but is sensitive to the maturity of the ABC system. |
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