Articlegreen2002

The development of activity-based costing journal literature, 1987-2000

91 citations0/0 files storedEuropean Accounting Review

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

Abstract

This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type.

Citations in this library

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References

1991Managerial Fads and Fashions: The Diffusion and Rejection of Innovations 2012Journal of Management Accounting Research 1967Innovation Diffusion As a Spatial Process 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.2002Profit priorities from activity based costing 1969Innovation Diffusion as a Spatial Process 1999Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms 1983Innovation diffusion: A new perspective

Cited by

2008“Controlling” as an academic discipline: the development of management accounting and management control research in German-speaking countries between 1970 and 2003 2017Supply chain management and activity-based costing 2006Struktur und Entwicklung der Controllingforschung — Eine Zitations-und Kozitationsanalyse von Controllingbeiträgen in deutschsprachigen wissenschaftlichen Zeitschriften von 1970 bis 2003 2013Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing 2015Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

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