Success of activity management practices: the influence of organizational and cultural factors

被引：56

作者：

Baird, Kevin ^{[1
]}

Harrison, Graerne ^{[1
]}

Reeve, Robert ^{[1
]}

机构：

[1] Macquarie Univ, Dept Econ & Financial Studies, N Ryde, NSW 2109, Australia

来源：

ACCOUNTING AND FINANCE | 2007年 / 47卷 / 01期

关键词：

activity management; activity analysis; activity cost analysis; activity-based costing; organizational culture;

D O I：

10.1111/j.1467-629x.2006.00195.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity-based costing (ABC). Data were collected by survey questionnaire from a random sample of managers of Australian business units. The results indicate that activity management is moderately successful in Australian organizations, with greater use associated with higher levels of success. Two organizational factors (top management support and link to quality) were associated with success at each of Gosselin's three levels, whereas training was associated at the AA and ACA levels. The cultural factor of outcome orientation was associated with success at each level, with attention to detail important at the ABC level. Organizational factors were more strongly associated with activity management success than cultural factors.

引用

页码：47 / 67

页数：21