e-journal

Motivation for activity-based costing implementation

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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 motivations. It is informed
by administrative theory and institutionalist framework which draws on concepts from both old
institutional economics and new institutional sociologists theory.
Findings – The paper shows how administrative and institutional factors affect different stages of
the ABC implementation process and that the importance of success factors for implementation may
depend on the level of implementation stage, and motivation for change. For instance, the quality of
information system is very important at the adaptation and infusion stage.
Research limitations/implications – The paper uses case studies that focus on two types of
motivation for change. Further research work is needed that would examine other types of motivation
for adopting accounting innovation to support the findings.
Practical implications – The empirical evidence results of this study can provide guidelines for
companies either planning or implementing ABC.
Originality/value – The theoretical framework developed suggests that administrative theory
reveals the practice (action) involved in the implementation, whereas institutional theory reveals the
broader (macro) factors which shape the internal (micro) processes of implementation.

Keywords Activity based costs, Management theory, Business administration, Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 42-73

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

Lampiran Berkas

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