Managers divided: Implementing ABC in a Portuguese telecommunications company

Major, Maria; Hopper, Trevor

doi:10.1016/j.mar.2005.01.004

Cited by 93 publications

(115 citation statements)

References 25 publications

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“…Thirdly, the story initially concerned how management was divided over ERM implementation. Following Major and Hopper (2005) theory about how this can produce resistance, I dug deeper. Unlike Major and Hopper (2005) I found no labour process theory as a proper frame, because I found clues about why these two blocs (ERM team and Insurance experts) are fighting.…”

Section: Data Analysis and Validity Questionmentioning

confidence: 99%

Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Metwally

2017

NSBM J. Mgt

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The concern of this paper is methodological. It reports on how methodology and methods are coupled with the theory used in a case study. This is illustrated from my study on transformation of management control from a monologic form to a heterogenic one through the implementation of Enterprise Risk Management (ERM) in an Egyptian firm. Having stimulated by the critiques developed against positivistic research in management, this paper explains what philosophical rationales justified this methodological choice and how a particular theoretical framework advanced an argument about how the above transformation occurs. The paper concludes that case study research can only be acceptable if the story is suitably theorised to make contribution to knowledge.

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Section: Data Analysis and Validity Questionmentioning

confidence: 99%

Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Metwally

2017

NSBM J. Mgt

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“…Traditional costing system used in telecommunications was full distributed cost (FDC) but was under criticism with regard to its appropriateness for managerial as well as regulatory purposes (Siguenza-guzman, Van den Abbeele, Vandewalle, Verhaaren, & Cattrysse, 2013;Vazakidis & Karagiannis, 2011). In this regard, Major and Hopper (2005) found that, in the telecommunication industry in Portuguese, managers perceived the implementation of ABC to be problematic as they found it problems about its accuracy and usefulness. Their findings revealed that while some workers resisted ABC by inputting inaccurate data, others had difficulty understanding ABC, how to relate it to their jobs and had that ABC would add to work load.…”

Section: Map In Telecommunication Industrymentioning

confidence: 99%

Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana

Mbawuni

Anertey²

2014

AFR

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The ever-increasing importance of telecommunication companies in Ghana coupled with global and domestic competitions, increasing cost and decreasing profitability was the impetus for this study. This research examines the application of a broad range of management accounting practices used by telecommunication companies in Ghana. It sought to establish the extent of use and reasons for the adoption of Management Accounting Practices (MAPs) in Ghana mobile telecom industry (GMTI). This study was a cross-sectional survey that yielded 37 useable questionnaire from respondents with varied professions in accounting and finance in MTN Ghana, a leading telecommunication company in Ghana. The findings show that the most used category of MAPs is strategic analysis practices, which has a higher relative usage rate than reported in previous research. Again, MTN Ghana uses more of traditional budgeting techniques, and relies more on financial measures than non-financial measures. The use of costing systems by MTN Ghana is quite low, prevalent among them are departmental overhead rate and Activity-based Costing. Overall, this study provides valuable understandings into the nature of MAPs applied by telecommunication companies in emerging markets in developing countries.

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“…(Kaplan, 1984). O ABC eclodiu com o reconhecimento de que os tradicionais métodos de custeio geram informações de custo ilusórias e não fornecem informações necessárias à tomada de decisão dos gerentes das organizações (Major & Hopper, 2005;Major, 2012), tendo então o objetivo de suprir as lacunas dos tradicionais métodos de custeio, principalmente, no que diz respeito à alocação dos custos indiretos de produção (CIP), que até então era feita com base em critérios de rateio arbitrários (Bornia, 1995).…”

Section: Levantamento Da Bibliografiaunclassified

“…O Custeio Baseado em Atividades, ou ABC (Activity-Based Costing), começou a ganhar relevância em meados dos anos de 1980, nos E.U.A., tendo-se difundido rapidamente pelos países da Europa e Canadá (Alcouffe, Berland & Levant, 2008;Gosselin, 2007;Chea, 2011;Jones & Dugdale, 2002;Bornia, 1995 (Martins & Rocha, 2010a;Aillón, 2013;Chea, 2011;Jones & Dugdale, 2002;Major & Hopper, 2005Bornia, 2002 (Jones & Dugdales, 2002;Filho & Amaral, 1998;Santos, 1998;Martins & Rocha, 2010a). No final dos anos 1980, o ABC prometia custos dos produtos com maior acurácia, redução de custos pela eliminação de desperdícios e melhorias nas operações (Major & Hopper, 2005 (Nakagawa, 2001;Martins & Rocha, 2010a;Filho & Amaral, 1998;Wernke, 2005b).…”

Section: Evolução Histórica Do Métodounclassified

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Custeio por atividades (ABC) e unidade de esforço de produção (UEP): similaridades, diferenças e complementaridades

Pereira¹

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Managers divided: Implementing ABC in a Portuguese telecommunications company

Cited by 93 publications

References 25 publications

Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Making Sense of a Story: Illustrations from a Case Study of Enterprise Risk Management

Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana

Custeio por atividades (ABC) e unidade de esforço de produção (UEP): similaridades, diferenças e complementaridades

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