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Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia
16 references·0 citing·34 second hop
Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia (2011)Why activity based costing (ABC) is still…The role of manufacturing practices in mediating the impact of activity-based costing on plant performance (2007)The role of manufacturing pra…The adoption of total cost of ownership for sourcing decisions––a structural equations analysis (2004)The adoption of total cost of…Management accounting practices in selected Asian countries (2004)Management accounting practic…Activity‐based costing for logistics and marketing (2004)Activity‐based costing for lo…Profit priorities from activity based costing (2002)Profit priorities from activi…A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions (2000)A comparative analysis of uti…When success turns into failure: a package-driven business process re-engineering project in the financial services industry (1999)When success turns into failu…The impact of contextual and process factors on the evaluation of activity-based costing systems (1999)The impact of contextual and …Application of discrete event simulation to the activity based costing of manufacturing systems (1999)Application of discrete event…The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. (1998)The Implementation Stages of …Satisfaction with activity-based cost management implementation (1997)Satisfaction with activity-ba…Measuring the success of activity-based cost management and its determinants (1997)Measuring the success of acti…Aggregation, Specification and Measurement Errors in Product Costing. (1994)Aggregation, Specification an…Management and Cost Accounting (1992)Management and Cost AccountingConditions under which activity-based cost systems provide relevant costs. (1991)Conditions under which activi…What is this thing called theory of constraints and how should it be implemented (1990)What is this thing called the…Measure Costs Right: Make the Right Decisions (1988)One Cost System Isn't Enough (1988)Are overhead costs strictly proportional to activity? (1994)The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals (2005)Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007)Prospect theory: An analysis of decision under risk (1988)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Management von Netzwerkorganisationen - Zum Stand der Forschung (2007)Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains (2012)Construct Validity in Survey-Based Management Accounting and Control Research (2018)Coefficient Alpha and the Internal Structure of Tests (1951)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Towards explaining stability in and around management accounting systems (2001)Triangulation between case study and survey methods in management accounting research: An assessment of validity implications (2005)Theorizing Contingencies in Management Control Systems Research (2006)Diffusion of Innovations 1 (2019)Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry (2002)The costs of activity-based management (2002)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)A Review of Activity-Based Costing: Technique, Implementation, and Consequences (2006)The role of management control systems in planned organizational change: An analysis of two organizations (2006)Theory of constraints (1998)Critical chain: the theory of constraints applied to project management (2000)A review of production planning and control: the applicability of key concepts to the make-to-order industry (2005)A survey of factors influencing the choice of product costing systems in UK organizations (2007)Interaction, relationships and networks in business markets: an evolving perspective (1996)Whither Services Marketing? (2004)Mindful consumption: a customer-centric approach to sustainability (2010)Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors (2004)Configurations of control: An exploratory analysis (2015)
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References

  • 1992Management and Cost Accounting1,055 cited
  • 2002Profit priorities from activity based costing627 cited
  • 1990What is this thing called theory of constraints and how should it be implemented488 cited
  • 1999The impact of contextual and process factors on the evaluation of activity-based costing systems379 cited
  • 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
  • 1997Measuring the success of activity-based cost management and its determinants259 cited
  • 1991Conditions under which activity-based cost systems provide relevant costs.237 cited
  • 2004The adoption of total cost of ownership for sourcing decisions––a structural equations analysis232 cited
  • 1997Satisfaction with activity-based cost management implementation214 cited
  • 1994Aggregation, Specification and Measurement Errors in Product Costing.206 cited
  • 2004Management accounting practices in selected Asian countries186 cited
  • 1999When success turns into failure: a package-driven business process re-engineering project in the financial services industry154 cited
  • 2007The role of manufacturing practices in mediating the impact of activity-based costing on plant performance149 cited
  • 2000A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions

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139 cited
  • 1999Application of discrete event simulation to the activity based costing of manufacturing systems133 cited
  • 2004Activity‐based costing for logistics and marketing77 cited
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