e-journal

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

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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.

Keywords: Activity-based costing; management accounting success; evidence of succe

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Informasi Detail

Judul Seri

Cinquini and Mitchell/Journal of Accounting & Organisational Change

No. Panggil

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Penerbit

: Emerald Group., 2005

Deskripsi Fisik

Cinquini and Mitchell/Journal of Accounting & Organisational Change 1 (2005), 63-78

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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