This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements – processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as...

This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements â processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the...

Many companies confronted with 'make or buy' decisions adopt the mid-way option of engaging in collaborative relationships (CRs) with suppliers rather than in internal production or the purchasing of parts through a process of competitive bidding. Engaging in CRs requires evaluations of when to...

Many companies confronted with 'make or buy' decisions adopt the mid-way option of engaging in collaborative relationships (CRs) with suppliers rather than in internal production or the purchasing of parts through a process of competitive bidding. Engaging in CRs requires evaluations of when to...

The paper extends our knowledge of factors affecting management accounting system (MAS) implementation success. The investigation considers the link between system implementation success and the attainment of MAS objectives in a context where the system was designed by its intended users. The...