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The implementation of Activity-Based Costing in China: An innovation action research approach

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References

1990Information Technology Implementation Research: A Technological Diffusion Approach2,769 cited
1987Unifying the fragmented models of information systems implementation1,468 cited
1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing616 cited
1988Critical issues in information systems research578 cited
1991Critical issues in information systems research548 cited
1998Innovation Action Research: Creating New Management Theory and Practice.446 cited
1997The Impact of Economic Reform on the Performance of Chinese State Enterprises, 1980–1989405 cited
2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results377 cited
1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
2002The ABC bandwagon and the juggernaut of modernity343 cited
1995A survey of activity-based costing in the U.K.'s largest companies328 cited
1995A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993.318 cited
1997Towards explaining activity-based costing failure: accounting and control in a decentralized organization300 cited
1997Measuring the success of activity-based cost management and its determinants

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259 cited

2006Organizational Culture in China: An Analysis of Culture Dimensions and Culture Types247 cited

1997Satisfaction with activity-based cost management implementation214 cited

Cited by

2010Research in management accounting innovations83 cited
2011Tracking hidden quality costs in a manufacturing company: an action research80 cited
2017Management accounting as a political resource for enabling embedded agency60 cited
2013Enablers of top management team support for integrated management control systems innovations54 cited
2009Performance measurement design within its organisational context—Evidence from China51 cited
2015Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors48 cited
2010Factors Influencing Activity-Based Costing Success: A Research Framework46 cited
2010Activity-based costing user satisfaction and type of system: A research note39 cited
2015The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation33 cited
2020Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective32 cited
2020Optimizing the value of activity based costing system: The role of successful implementation32 cited
2020Using Agile Project Management in the Design and Implementation of Activity-Based Costing Systems31 cited
2010Behavioral and organizational variables affecting the success of ABC success in China28 cited
2013THE RELATIONSHIP BETWEEN ACTIVITY BASED COSTING, BUSINESS STRATEGY AND PERFORMANCE IN MOROCCAN ENTERPRISES28 cited
2012Management Accounting Change: ABC Adoption and Implementation25 cited
2020The historical evolution and popularity of activity-based thinking in management accounting23 cited