Activity-Based Costing in Ireland: Barriers To, and Opportunities For, Change

CLlarke, Peter J.; Hill, Nancy; Stevens, Kevin T.

doi:10.1006/cpac.1997.0197

Cited by 95 publications

(133 citation statements)

References 26 publications

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“…Using the Cramer's V, the link may be considered moderate (V Cramer=0.385; pvalue=0.033). These results are convergent with those found by Clarke et al (1999), and Machado (2012Machado ( , 2013, who concluded that the more advanced management accounting methods are better known by the officers with a tertiary level educational background.…”

Section: Figure 1 -Knowledge Of the Approach By Activities And Gendersupporting

confidence: 87%

“…Regarding the second group of variables responsible for disseminating the management accounting methods, several authors (Clarke et al, 1999;Cohen et al, 2005;Machado 2012Machado , 2013 have analyzed some financial officers' characteristics such as the educational background, gender and age. Clarke et al, (1999) concluded that the officers' poor educational background is one of the main inhibitors to change in the methods used by the Irish companies.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Clarke et al, (1999) concluded that the officers' poor educational background is one of the main inhibitors to change in the methods used by the Irish companies. Cohen et al, (2005) found a high percentage of financial officers who do not know the most modern methods of management accounting, and concluded that this phenomenon is due to their high age range and lack of update in their educational background.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…continuing this approach to merit the attention of researchers. Thirdly, several authors (Clarke et al, 1999;Cohen et al, 2005;Haldma and Lääts, 2002;Machado 2012Machado , 2013Nunes and Machado, 2014) consider that it is important to know the contingency variables responsible for the dissemination of knowledge on management accounting methods, associated with the company and the financial officers' characteristics. Jha and Nanda (2013) concluded that they are large organizations that are more concerned with the quality of information.…”

Section: -Introductionmentioning

confidence: 99%

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Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

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Section: Figure 1 -Knowledge Of the Approach By Activities And Gendersupporting

confidence: 87%

Section: -Literature Reviewmentioning

confidence: 99%

Section: -Literature Reviewmentioning

confidence: 99%

Section: -Introductionmentioning

confidence: 99%

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Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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“…We may well ask, therefore, if we are moving towards a total harmonisation of the unregulated area of accounting. The harmonisation of management accounting practice is a result of a number of different diffusion processes that are attracting increasing attention in management accounting research (Bjørnenak, 1997;Clarke et al, 1999;Gosselin, 1997aGosselin, , 1997bMalmi, 1999).…”

Section: Introductionmentioning

confidence: 99%

Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

Bjørnenak

2005

Management Accounting Research

212

203

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Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into new markets may help us to a better understanding of the popularity and adoption of management accounting practices. The present study looks at the communication, diffusion and transformation of the Balanced Scorecard (BSC) in Sweden from a supply side perspective. The high interpretative viability (Benders and van Veen, 2001) of the BSC allows for different interpretations and uses of the concept that could potentially increase the supply side effect in the diffusion process, e.g. by including elements that reduce barriers and resistance to change. We have identified three elements that the propagators of the BSC include in their Swedish BSC package, in order to make the innovation more attractive to a potential Swedish adopter market.

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Introduction

Leitner¹

2012

Lecture Notes in Economics and Mathematical Systems

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Activity-Based Costing in Ireland: Barriers To, and Opportunities For, Change

Cited by 95 publications

References 26 publications

Quality in management accounting: approach by activities in large companies

Quality in management accounting: approach by activities in large companies

Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

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