Technological and organizational influences on the adoption of activity-based costing in Australia

Brown, DA; Booth, P; Giacobbe, F

Technological and organizational influences on the adoption of activity-based costing in Australia

Brown, DA Booth, P

Giacobbe, F

Permalink

Publication Type:: Journal Article
Citation:: Accounting and Finance, 2004, 44 (3), pp. 329 - 356
Issue Date:: 2004-11-01

Closed Access

	Filename	Description	Size
	2004000861.pdf		1.54 MB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Brown, DA	en_US
dc.contributor.author	Booth, P https://orcid.org/0000-0001-7219-1502	en_US
dc.contributor.author	Giacobbe, F	en_US
dc.date.issued	2004-11-01	en_US
dc.identifier.citation	Accounting and Finance, 2004, 44 (3), pp. 329 - 356	en_US
dc.identifier.issn	0810-5391	en_US
dc.identifier.uri	http://hdl.handle.net/10453/5307
dc.description.abstract	The present paper examines one set of potential reasons for the paradox as to why so few firms have adopted activity-based costing (ABC) despite the demonstrated benefits of this costing system. A cross-sectional survey of Australian firms is used to examine the influence of seven technological and organizational factors on firms' initial interest in ABC and their decision to adopt it or not. The organizational factors of top management support, the support of an internal champion, and organizational size were shown to be associated with initial interest in ABC. The decision to adopt or reject ABC had one organizational factor associated with it, the support of an internal champion. © AFAANZ, 2004.	en_US
dc.relation.ispartof	Accounting and Finance	en_US
dc.relation.isbasedon	10.1111/j.1467-629x.2004.00118.x	en_US
dc.subject.classification	Accounting	en_US
dc.title	Technological and organizational influences on the adoption of activity-based costing in Australia	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	44	en_US
utslib.for	150105 Management Accounting	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
dc.location.activity	Polanica Zdroj, POLAND
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	44	en_US

Abstract:

The present paper examines one set of potential reasons for the paradox as to why so few firms have adopted activity-based costing (ABC) despite the demonstrated benefits of this costing system. A cross-sectional survey of Australian firms is used to examine the influence of seven technological and organizational factors on firms' initial interest in ABC and their decision to adopt it or not. The organizational factors of top management support, the support of an internal champion, and organizational size were shown to be associated with initial interest in ABC. The decision to adopt or reject ABC had one organizational factor associated with it, the support of an internal champion. © AFAANZ, 2004.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/5307