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The adoption and implementation of activitybased costing in Thailand

The adoption and implementation of activitybased costing in Thailand While a number of studies relating to activitybased costing ABC have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high 58 of all respondent firms having ABC knowledge and adopting ABC as an idea 35 of respondents overall compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

The adoption and implementation of activitybased costing in Thailand

Chongruksut, Wiriya; Brooks, Albie
Asian Review of Accounting , Volume 13 (2): 17 – Feb 1, 2005
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17 pages

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb060784
Publisher site
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Abstract

While a number of studies relating to activitybased costing ABC have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high 58 of all respondent firms having ABC knowledge and adopting ABC as an idea 35 of respondents overall compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC.

Journal

Asian Review of Accounting – Emerald Publishing

Published: Feb 1, 2005

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