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Success in management accounting: lessons from the activity‐based costing/management experience

Success in management accounting: lessons from the activity‐based costing/management experience This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of success suggest that a profile of evidence is likely to be the most appropriate basis on which to make success judgements about management accounting. Further research on this evidential profile is called for. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

Success in management accounting: lessons from the activity‐based costing/management experience

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Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325910510635290
Publisher site
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Abstract

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of success suggest that a profile of evidence is likely to be the most appropriate basis on which to make success judgements about management accounting. Further research on this evidential profile is called for.

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Jan 1, 2005

Keywords: Activity‐based costing; Management accounting success; Evidence of success

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