search query: @author Shields, M. / total: 8
reference: 6 / 8
| Author: | Shields, M. |
| Title: | An empirical analysis of firms' implementation experiences with activity-based costing |
| Journal: | Journal of Management Accounting Research
1995 : FALL, VOL. 7:1, p. 148-166 |
| Index terms: | COMPANIES EXPERIENCE EVALUATION |
| Language: | eng |
| Abstract: | This paper provides exploratory empirical evidence on 143 firms' degree of success with ABC and on implementation variables that are associated with ABC success. There are four primary results. First, there is considerable variation in the degree of success firms have with ABC. Second, several behavioral and organizational variables are important to expanding cross-sectional variation in ABC success , particularly top management support, link to competitive strategies, link to performance evaluation and compensation, training, ownership by non-accountants, and adequate resources. |
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