Adoption of activity management practices in public sector organizations

Baird, Kevin

doi:10.1111/j.1467-629x.2007.00225.x

Cited by 49 publications

(52 citation statements)

References 24 publications

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“…Bjørnenak, 1997;Gosselin, 1997;Krumwiede, 1998;Clarke et al, 1999;Groot, 1999;Malmi, 1999;Hoque, 2000;Baird et al, 2004;Brown et al, 2004;Al-Omiri and Drury, 2007;Baird, 2007). This paper extends this research to consider the factors that influence the inclusion of non-manufacturing overhead costs in product costs used in decision-making.…”

Section: Literature Reviewmentioning

confidence: 81%

An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs

Brierley

2015

IJMFA

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Biographical notes: John Brierley is a Senior Lecturer in Accounting and Finance at the University of Sheffield Management School. His research interest is in the calculation of products costs and their use in decision-making. 2An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs Abstract: Research has not examined the factors influencing the inclusion of nonmanufacturing overhead costs in product costs. This paper addresses this deficiency by using the results of questionnaires completed by British management accountants in manufacturing industry to test a logistic regression model of the factors influencing whether or not non-manufacturing overhead costs are included in product costs that are used in decision making. The only significant effect in the logistic regression analysis was for the percentage of non-manufacturing overhead costs to either total costs or total overhead costs, but the result was not in the direction expected.Specifically the smaller the non-manufacturing overhead percentage the more likely were operating units to include non-manufacturing overhead costs in product costs. In addition, there were non-significant effects for the level of competition, product customisation, the influence of financial reporting requirements over product costing and operating unit size, when measured by annual sales revenue or number of employees.

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Section: Literature Reviewmentioning

confidence: 81%

An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs

Brierley

2015

IJMFA

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“…Notable approaches include the use of performance contracts. Similarly, activity based management practices can increase transparency and efficiency when conducting government activities thereby assisting public sector organizations to achieve their objectives (Baird, 2007;Melese et al, 2004). Historically, some public sector enterprises were formed to create employment for large numbers of people.…”

mentioning

confidence: 99%

Corporate Governance Practices in Developing Countries: The Case for Kenya

Mulili¹,

Wong²

2011

IJBA

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This paper examines the concept of corporate governance from a historical perspective. The paper explores how the agency theory and stewardship theory affect corporate governance practices. The focus of the paper is on public universities in Kenya. An extensive review of literature indicates that the ideals of good corporate governance have been adopted by developing countries since the 1980s. Developing countries differ from developed countries in a wide variety of ways. Therefore, there is need for developing countries to develop their own corporate governance models that consider the cultural, political and technological conditions found in each country. This paper explores the challenges encountered by developing countries in the process of adopting the corporate governance ideals. The authors have identified knowledge gaps in corporate governance that can form the basis for future research projects.

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“…could influence the diffusion of innovations in organizations (Adam & Fred, 2008;Al-Omiri & Drury, 2007a;Askarany, 2006;Askarany & Smith, 2004Berling, 2008;Englund & Gerdin, 2008;Qian & Ben-Arieh, 2008;Yazdifar, Askarany, Askary, & Daneshfar, 2005). However, while the majority of studies initiated by the above theories and metaphors and found some associations between management accounting changes and some contextual factors (addressed by adopted theories), the findings are inconclusive, inconsistent, and mixed (Al-Omiri & Drury, 2007a;Baird, 2007;Baird, Harrison, & Reeve, 2007;Cobb, Innes, & Mitchell, 1993;Innes & Mitchell, 1995;Innes, Mitchell, & Sinclair, 2000;Langfield-Smith, 1997;Pierce, 2004;. Furthermore, from organizations' point of views, understanding factors contributing to innovative behavior in organizations and influencing organizations' decisions to proceed with the changes have remained relatively undeveloped, inconclusive, and inconsistent (Cho & Pucik, 2005).…”

Section: Introductionmentioning

confidence: 95%

“…Recent studies suggest that the take-up of most of management accounting changes introduced during the past three decades still lag behind those of traditional systems (Al-Omiri & Drury, 2007b;Anderson & Young, 1999;Askarany, 2003;Askarany, Smith, & Yazdifar, 2007aAskarany & Yazdifar, 2007;Askarany, Yazdifar, & Askary, 2010;Baird, 2007;Gosselin, 1997;Langfield-Smith, 1997). For example, Chenhall and Langfield-Smith (1998) have found that the level of adoption of most of relatively new management accounting techniques in Australia were fairly lower than those of the traditional techniques.…”

Section: Literature Reviewmentioning

confidence: 99%