The impact of contextual and process factors on the evaluation of activity-based costing systems

被引：121

作者：

Anderson, SW ^{[1
]}

Young, SM

机构：

[1] Univ Michigan, Sch Business, Accounting Dept, Ann Arbor, MI 48109 USA

[2] Univ So Calif, Leventhal Sch Accounting, Los Angeles, CA 90089 USA

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1999年 / 24卷 / 07期

关键词：

D O I：

10.1016/S0361-3682(99)00018-5

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 held research sites of two firms. Structural equation modeling is used to investigate the fit of a model of organizational change with the data. The results support the proposed model; however, the significance of specific factors is sensitive to the evaluation criterion. The model is stable across firms and respondents, but is sensitive to the maturity of the ABC system. (C) 1999 Elsevier Science Ltd. All rights reserved.

引用

页码：525 / 559

页数：35

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