This paper compares the accuracy of traditional ABC and time-driven ABC in complex and dynamic environments through simulation analysis. First, when unit times in time-driven ABC are known or can be flawlessly estimated, time-driven ABC coincides with the benchmark system and in this case our...

Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are calculated using time equations. Drawing on mathematical statistics, this paper develops a risk analysis approach and shows how it can be used to determine the impact of measurement...

The case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an Activity-Based Costing (ABC) system or switch to Time-Driven Activity-Based Costing (TDABC). As a business consultant, you are hired to decide about the appropriate...

In this paper, an experiment was conducted in a multidimensional environment to examine the incentive framing effectiveness under conditions of uncertainty, as opposed to certainty. Whereas previous research generally has treated uncertainty as an indivisible concept, this paper proposes a...

This paper reports on the results of a 2x2 experiment, examining the impact of multiple performance measures (PM) and incentive framing on performance in a multidimensional environment. A comparison is made between the performance of people working under one PM and those working under three PM....

The present paper integrates the operations management and the management control literature in order to focus on the issue of strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan. The specific objectives for this paper are twofold. First, the study...

Purpose: The purpose of this paper is to study whether time-driven Activity-based Costing (ABC) is more appropriate to capture the complexity of logistics transactions than traditional ABC. <br>Methodology: This paper explores the method of time-driven ABC and presents the results of a case study at...

Previous literature indicates that systems implemented in an enabling way have a positive impact on managerial outcomes. This study explores whether and under which conditions the balanced scorecard is developed and used as an enabling technology. Drawing on the literature on enabling...

This paper explores the impact of participation in the strategy development process on managers’ creation of budgetary slack. It is proposed that a participative strategy development process affects budgetary slack through the mediating effect of the managers’ autonomous motivation to attain...