This paper reviews the results of two UK surveys of activity-based costing (ABC) in the UK's
largest companies. These provide an opportunity to assess the changes that have occurred …

The image of the beancounter who is single-mindedly preoccupied with precision and form,
methodical and conservative, and a boring joyless character has, until recently, been widely …

Purpose–Despite the great interest in activity based costing (ABC), companies seem to be
reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek …

This study considers how certain notional organisational culture elements became
embedded in the design of an innovative management accounting system (MAS) and how …

Research on Activity-Based Costing and its applications has mainly been focused on
organisations in developed countries. Little has been learnt as to whether ABC techniques …

Management accounting change, currently an increasingly popular focus for research, is not
a uniform phenomenon. Its nature and form may vary across multiple dimensions and this …

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for
educators to prepare students of management accounting for the new demands of the role of …

The purpose of this article is to provide some empirical evidence of the current general
trends regarding the practical consideration, adoption, and use of activity-based costing …

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 …

Interventionist research has been proposed as one way of increasing societal impact of
management accounting (MA) research. However, there are no guidelines regarding what …