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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...
Persistent link: https://www.econbiz.de/10005236937
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...
Persistent link: https://www.econbiz.de/10008538773
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...
Persistent link: https://www.econbiz.de/10008538807
Persistent link: https://www.econbiz.de/10005541034
The provision of outsourcing services creates relationships between knowledge vested with the supplier and the viability of outsourcing arrangements. Knowledge accumulation by the outsourcee can reach a level where it poses a market entry or takeover risk to the outsourcer. Knowledge translates...
Persistent link: https://www.econbiz.de/10008755285
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...
Persistent link: https://www.econbiz.de/10005754598
Persistent link: https://www.econbiz.de/10005219734
Strategy plays a key role in the development of management accounting systems. The purpose of this study is to examine the relationship between business units' strategies and their propensity to adopt and implement activity-based costing systems. A survey of 415 Canadian manufacturing strategic...
Persistent link: https://www.econbiz.de/10005263507
La revue " Comptabilité, contrôle et audit " (CCA) a été créée en 1995 et constitue le principal mode de communication des chercheurs francophones dans le domaine de la comptabilité. L'objectif de cette communication est de faire un bilan des articles publiés dans les dix premiers...
Persistent link: https://www.econbiz.de/10008876976
Les études de terrain ont pris leur envol il y a une vingtaine d'années, suite aux appels de R.S. Kaplan aux USA et de A. Hopwood en Europe. Dans le domaine des systèmes de coûts l'innovation que constitue l'ABC a nourri un intense courant de recherche. Les résultats des études portent...
Persistent link: https://www.econbiz.de/10008923110