چهارشنبه 26 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Activity-based costing user satisfaction and type of system: A research note |
| عنوان فارسی مقاله | رضایت کاربر و نوع سیستم مبتنی بر فعالیت: یک یادداشت تحقیق |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
|
| سال انتشار |
2011 |
| عنوان مجله |
The British Accounting Review |
| تعداد صفحات مقاله انگلیسی | 8 |
| رفرنس | دارد |
| تعداد رفرنس | 24 |
| چکیده مقاله | |
| چکیده |
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 accu racy, 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. |
| کلمات کلیدی |
|
| دانلود | |
