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Measuring the success of activity-based cost management and its determinants
0 references·16 citing·52 second hopsampled
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  • 2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies391 cited
  • 2015Configurations of control: An exploratory analysis250 cited
  • 2004Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors248 cited
  • 2005The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals240 cited
  • 2004The adoption of total cost of ownership for sourcing decisions––a structural equations analysis232 cited
  • 2008Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance226 cited
  • 2010Organization structure, competition and performance measurement systems and their joint effects on performance201 cited
  • 2006The role of management control systems in planned organizational change: An analysis of two organizations183 cited
  • 2006A Review of Activity-Based Costing: Technique, Implementation, and Consequences180 cited
  • 2001Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective169 cited
  • 2009For which purposes do managers use Balanced Scorecards?151 cited
  • 2004Technological and organizational influences on the adoption of activity‐based costing in Australia150 cited

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2007
The role of manufacturing practices in mediating the impact of activity-based costing on plant performance
149 cited
  • 2002Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry147 cited
  • 2008The influence of time-to-market and target costing in the new product development success143 cited
  • 2004Explicating the design of overhead absorption procedures in UK organizations141 cited