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| Tekijä: | Chenhall, R.H. |
| Otsikko: | The role of cognitive and affective conflict in early implementation of activity-based cost management |
| Lehti: | Behavioral Research in Accounting
2004 : VOL. 16, p. 19-44 |
| Asiasana: | Accounting Finance Activity-based costing Managers Psychology |
| Kieli: | eng |
| Tiivistelmä: | Activity-based cost management (ABCM) can provide improved information for strategic decisions such as product planning and cost management. This study examines the role of conflict in ABCM implementation. It is argued that attention to ABCM behavioural implementation enhances cognitive conflict that is then associated with successful ABCM applications, specifically the usefulness of ABCM for product planning and cost management. Lack of attention to these factors generates affective conflict that is associated with less successful applications. Results of an empirical study of 56 managers indicated that cognitive conflict intervenes btw. ABCM behavioural implementation factors and beneficial outcomes. However, while there were significant negative associations btw. affective conflict and beneficial outcomes, there were no significant associations btw. behavioural implementation factors and affective conflict. |
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