Is ABC adoption a success in Australia?

Byrne, Suzanne and Stower, Erle and Torry, Paula (2009) Is ABC adoption a success in Australia? Journal of Applied Management Accounting Research, 7 (1). pp. 37-51. ISSN 1443-9905

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Abstract

It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption rates of ABC are relatively low and, it is claimed that the rate of new adoptions is declining. This could suggest that ABC is not perceived as being successful in delivering expected benefits. Based on a similar research study in the US, this project surveyed a number of Australian organisations to gauge whether they perceived their ABC implementation to be successful or not. The findings indicate that Australian organisations that have fully implemented ABC view it as successful compared with traditional cost management systems, the results being similar but stronger than those found in the US study. This raises the question of why are existing adoption rates relatively low, and the rate of new adoptions allegedly declining.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: No indication of copyright restrictions. Paper is available by open access from publisher website.
Depositing User: Ms Suzy Byrne
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 24 Nov 2009 10:08
Last Modified: 02 Jul 2013 23:27
Uncontrolled Keywords: information and knowledge management, performance measurement and management, data acquisition and analysis
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Socio-Economic Objective (SEO2008): B Economic Development > 91 Economic Framework > 9105 Measurement Standards and Calibration Services > 910504 Service Industries Standards and Calibrations
URI: http://eprints.usq.edu.au/id/eprint/5973

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