Ditapis dengan
Motivation for activity-based costing implementation
Purpose – This paper aims to explore how different motives for implementing activity based-costing may affect the implementation process. It focuses on the factors that affect different stages of the implementation process. Design/methodology/approach – The paper uses case studies of two different business units of the same company which approached ABC implementation with different moti…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 42-73
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Organizational culture and performance: the role of management accounting system
Purpose – This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of organizational culture and the simultaneous use of both types of MAS. Design/methodology/approach – Data w…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Applied Accounting Research Vol. 12 No. 1, 2011 pp. 74-89
- Judul Seri
- Journal of Applied Accounting Research
- No. Panggil
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