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Activity-based costing user satisfaction and type of system: a research note

Pike, Richard H. and Tayles, Mike E. and Abu Mansor, Nur Naha (2011) Activity-based costing user satisfaction and type of system: a research note. British Accounting Review, 43 (1). pp. 65-72. ISSN 0890-8389

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Official URL: http://dx.doi.org/10.1016/j.bar.2010.12.001


This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey of 54 developers and 181 users of 16 different ABC systems within the organisation to produce five performance constructs (cost accuracy, cost-benefit trade-off, ABC impact, information use, and decision action). The results show that both the development inputs and user performance perceptions varied with the type of system (embedded, stand-alone, ad-hoc). While embedded systems enjoyed far stronger inputs (e.g. top management support, rewards and recognition, task significance) and greater development team cohesion than stand-alone systems, they were perceived by users to perform significantly less well. These findings suggest that system type is an important factor in assessing ABC performance.

Item Type:Article
Uncontrolled Keywords:activity-based costing (ABC), development team inputs, system performance, system type, telecommunication service provider, user satisfaction
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:Management and Human Resource Development
ID Code:28663
Deposited By: Yanti Mohd Shah
Deposited On:12 Nov 2012 07:43
Last Modified:28 Jan 2019 03:35

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