Abstract
This is an in-depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non-process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.
| Original language | English |
|---|---|
| Pages (from-to) | 57-89 |
| Number of pages | 33 |
| Journal | Journal of Applied Accounting Research |
| Volume | 6 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - 1 Dec 2002 |
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Keywords
- Control systems
- Cost awareness
- Perception of management
Cite this
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Managers’ views on ABC in an insurance company : A grounded theory case study. / Norris, Gweneth; Innes, John.
In: Journal of Applied Accounting Research, Vol. 6, No. 3, 01.12.2002, p. 57-89.Research output: Contribution to journal › Article
TY - JOUR
T1 - Managers’ views on ABC in an insurance company
T2 - A grounded theory case study
AU - Norris, Gweneth
AU - Innes, John
PY - 2002/12/1
Y1 - 2002/12/1
N2 - This is an in-depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non-process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.
AB - This is an in-depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non-process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.
KW - Control systems
KW - Cost awareness
KW - Perception of management
UR - http://www.scopus.com/inward/record.url?scp=84992954234&partnerID=8YFLogxK
U2 - 10.1108/96754260280001032
DO - 10.1108/96754260280001032
M3 - Article
AN - SCOPUS:84992954234
VL - 6
SP - 57
EP - 89
JO - Journal of Applied Accounting Research
JF - Journal of Applied Accounting Research
SN - 0967-5426
IS - 3
ER -