Previous research suggests that interaction effects on financial performance may arise between activity-based costing and information systems integration but the characteristics of such effects are poorly understood. The purpose of this study is to assess the main, two-way, and three-way...

The present paper explores the impact of organizational and technical factors on the success of an ABC project. Data were collected through a mail survey and interviews with French financial controllers. The findings suggest that the success of ABC implementation depends mainly upon two factors:...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...

Behavioral aspects and attitudes toward the balanced scorecard (BSC) could be a determinant factor in the success of BSC implementation. In the study we examine the match between factors affecting employee buying into the BSC and corporate strategy and whether a fit between them is necessary to...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

In the empirical estimation of the relation between CEO pay and both firm and peer performance, researchers typically include conventional accounting-based measures that reflect firm performance net of executive pay expense. We analytically show that when firms evaluate CEO performance relative...

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997;...

In recent years, an increasing number of organisations are obtaining ISO accreditation. Although ISO accreditation may reflect an organisation's pursuit of a quality-focused business strategy and a commitment to quality management practices, ISO accreditation may merely be a response to external...

We present evidence linking primary healthcare business characteristics, budgeting practices, and business performance. Based on a sample of 144 responses from a survey of members of the Australian Association of Practice Managers (AAPM), we find that factors identified by contingency-based...