Activity based costing implementation success in Australia

Byrne, Suzanne and Stower, Erle and Torry, Paula (2007) Activity based costing implementation success in Australia. In: ANZAM 2007: Managing Our Intellectural and Social Capital, 4-7 Dec 2007, Sydney, Australia.


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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 organizations to gauge whether they perceived their ABC implementation to be successful or not. The findings indicate that Australian organizations 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: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: No evidence of copyright restrictions on web site.
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 11 Jan 2008 01:43
Last Modified: 02 Jul 2013 22:56
Uncontrolled Keywords: information and knowledge management, performance measurement and management, data acquisition and analysis
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting

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