US and German activity‐based costing

Franz Willi Kellermanns · Majidul Islam

20 citations0/0 files storedBenchmarking An International Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and allows us to draw managerial implications in light of the increasing internationalization of companies. This paper compares US and German activity‐based costing. The paper establishes differences based on purpose, cost concepts, construction and cost allocation, and quantity and quality of cost information. It then proceeds by using the Technology Acceptance Model (TAM) to formulate propositions concerning the acceptability of the systems by managerial accountants in the USA and Germany.

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References

1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 2000A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies 1993Cultures and Organizations: Software of the Mind.1985Competitive Advantage: Creating and Sustaining Superior Performance 1985A technology acceptance model for empirically testing new end-user information systems : theory and results 1998Competitive advantage: creating and sustaining superior performance 1980Motivation, leadership, and organization: Do American theories apply abroad?

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