Эксоцман
на главную поиск contacts

Assessing an Activity-Based Costing Project

Опубликовано на портале: 21-06-2006
Critical Perspectives on Accounting. 2002.  Vol. 13. No. 3. P. 311-331. 
Research dealing with the implementation of system changes such as activity-based costing (ABC) systems is founded largely on a presumption that the motivation for the innovation is economic. The definition of success or failure then rests on the project’s reaching a stage of implementation where the new data are used in routine and/or unforeseen ways to improve economic efficiency. This paper presents a view of an ABC project where complex motivations, both economic and institutional, are identified, these held in turn by different groups within the organization as well as external groups likely to be affected by the project. Seen in terms of its institutional motivations, the project, documented in an internal review as a failure because it was abandoned without using the data, can be defined as a success by at least some of the affected groups.

Ссылки
http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6WD4-45V23HK-4-1&_cdi=6756&_user=2124005&_orig=search&_coverDate=06/30/2002&_sk=999869996&view=c&wchp=dGLbVzz-zSkWW&md5=0121151072f693b69460df41a7082555&ie=/sdarticle.pdf
BiBTeX
RIS
Ключевые слова

См. также:
Seppo Ikäheimo, Teemu Malmi
Management Accounting Research. 2003.  Vol. 14. No. 3. P. 235-254 . 
[Статья]
Rainer Strack, Ulrich Villis
European Management Journal. 2002.  Vol. 20. No. 2.
[Статья]
John D. Martin, William Petty
Baylor Business Review. 2001.  Vol. 19. No. 1.
[Статья]
Christopher D. Ittner, David F. Larcker
Journal of Accounting and Economics. 2001.  Vol. 32. No. 1-3. P. 349-410 . 
[Статья]
M. Gupta, K. Galloway
Technovation. 2003.  Vol. 23. No. 2. P. 131-138. 
[Статья]
Mark Gressle
Directorship. 2001.  Vol. 27. No. 1.
[Статья]
Jr. Ryan, E. Harley, Emery A. Trahan
Financial Practice and Education. 1999.  Vol. 9. No. 1.
[Статья]