Article2001

The Implementation and Benefits of Activity‐Based Costing: A Hong Kong Study

Gongmeng Chen · Michael A. Firth · Kyungjoo Park

17 citations0/0 files storedAsian Review of Accounting

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.

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References

2012Journal of Management Accounting Research 1998Adoption and benefits of management accounting practices: an Australian study 1997Diffusion and accounting: the case of ABC in Norway 1998It's a Small World of Management Accounting Practices 1994Product costing in UK manufacturing organizations 1992The deployment of costing techniques and practices: a UK study 1993Activity-Based Costing: Problems in Practice 1993Research opportunities in management accounting

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