The Effect Of Innovation Characteristics On Activity Based Costing Adoption
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The Effect Of Innovation Characteristics On Activity Based Costing Adoption
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Author : Davood Askarany
language : en
Publisher:
Release Date : 2013
The Effect Of Innovation Characteristics On Activity Based Costing Adoption written by Davood Askarany and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the impact of five characteristics of an innovation, and organisation size, industry and location on the decision to adopt activity-based costing (ABC). The data for the study was obtained from a questionnaire survey of management accountants in Australia, New Zealand and the UK. The relationships with ABC adopted were tested using logistic regression analysis. The best model specification arises when organisations that have adopted ABC are compared with those that have rejected it. The results reveal that organisations are more likely to adopt ABC when they attach a high level of importance to the relative advantages offered by innovations, are large and located in Australasia.
Attributes Of Innovation And Management Accounting Changes
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Author : Davood Askarany
language : en
Publisher:
Release Date : 2017
Attributes Of Innovation And Management Accounting Changes written by Davood Askarany and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This study provides evidence for the adoption and diffusion of activity-based costing (ABC) in the Sultanate of Oman (as a developing country) and examines the significance of the effect of characteristics of innovation on the adoption and diffusion of ABC (as both a practice and a process). It further explains some of the variations in the ABC's adoption rates in the literature.The findings show that the adoption and diffusion of ABC in Oman is not very popular. The results provide no conclusive evidence to support the significance of innovation characteristics on the adoption and diffusion of ABC in developing countries, such as Oman. While the diffusion of innovation theory suggests that innovation characteristics could have a significant influence on the adoption and diffusion of innovations, the current study suggests that the diffusion of certain innovations (such as ABC in our study) in a particular environment and situation (such as developing countries-case of Oman in our study) could follow other ideologies (e.g., fad fashion philosophy or institutional theory) rather than the diffusion of innovation theory.
Proceedings Of The 4th International Conference On Research In Management And Technovation
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Author : Thi Hong Nga Nguyen
language : en
Publisher: Springer Nature
Release Date :
Proceedings Of The 4th International Conference On Research In Management And Technovation written by Thi Hong Nga Nguyen and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Handbook Of Cost And Management Accounting
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Author : Zahirul Hoque
language : en
Publisher: Spiramus Press Ltd
Release Date : 2005
Handbook Of Cost And Management Accounting written by Zahirul Hoque and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today's businesses.
The Effect Of Strategy And Organizational Structure On The Adoption And Implementation Of Activity Based Costing
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Author : Maurice Gosselin
language : en
Publisher:
Release Date : 1995
The Effect Of Strategy And Organizational Structure On The Adoption And Implementation Of Activity Based Costing written by Maurice Gosselin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Activity-based costing categories.
One Cost System Isn T Enough
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Author : Robert S. Kaplan
language : en
Publisher:
Release Date : 1988-01-01
One Cost System Isn T Enough written by Robert S. Kaplan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-01-01 with Cost control categories.
The Chocolate Model Of Change
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Author : Diane Dormant
language : en
Publisher: Lulu.com
Release Date : 2011-07-03
The Chocolate Model Of Change written by Diane Dormant and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-03 with Business & Economics categories.
A how-to-guide to get others in your organization to accept new technologies, processes, regulations, management, etc.
The Effect Of Strategy And Organizational Structure On The Adoption And Implementation Of Activity Based Costing Microform
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Author : Gosselin, Maurice
language : en
Publisher: Ann Arbor, Michigan : UMI
Release Date : 1995
The Effect Of Strategy And Organizational Structure On The Adoption And Implementation Of Activity Based Costing Microform written by Gosselin, Maurice and has been published by Ann Arbor, Michigan : UMI this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Activity-based costing categories.
Adoption And Implementation Of Activity Based Costing
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Author : Teemu Malmi
language : en
Publisher:
Release Date : 1997-01-01
Adoption And Implementation Of Activity Based Costing written by Teemu Malmi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-01-01 with Activity-based costing categories.
Cost Systems Design
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Author : Pierre Mévellec
language : en
Publisher: Palgrave MacMillan
Release Date : 2009-01-15
Cost Systems Design written by Pierre Mévellec and has been published by Palgrave MacMillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-15 with Business & Economics categories.
Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique databse.