Perceived success of costing systems: Activity-based and traditional systems compared

Bernard Pierce; Richard Brown

doi:10.1108/96754260680001046

Perceived success of costing systems: Activity-based and traditional systems compared

Bernard Pierce, Richard Brown

Research output: Contribution to journal › Article › peer-review

7 Citations (Scopus)

Abstract

The study was designed to examine specific issues relating to the usage and perceived success of activity-based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non-manufacturing sectors.

Original language	English
Pages (from-to)	108-161
Number of pages	54
Journal	Journal of Applied Accounting Research
Volume	8
Issue number	1
DOIs	https://doi.org/10.1108/96754260680001046
Publication status	Published - 1 Mar 2006

Keywords

Costing systems
Information analysis
Management

ASJC Scopus subject areas

Accounting

Access to Document

10.1108/96754260680001046

Cite this

@article{0447917d1ab049baa1fdbab1dd7d6081,

title = "Perceived success of costing systems: Activity-based and traditional systems compared",

abstract = "The study was designed to examine specific issues relating to the usage and perceived success of activity-based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non-manufacturing sectors.",

keywords = "Costing systems, Information analysis, Management",

author = "Bernard Pierce and Richard Brown",

note = " financial assistance from The Irish Accountancy Educational Trust ",

year = "2006",

month = mar,

day = "1",

doi = "10.1108/96754260680001046",

language = "English",

volume = "8",

pages = "108--161",

journal = "Journal of Applied Accounting Research",

issn = "0967-5426",

publisher = "Emerald Group Publishing Limited",

number = "1",

}

TY - JOUR

T1 - Perceived success of costing systems

T2 - Activity-based and traditional systems compared

AU - Pierce, Bernard

AU - Brown, Richard

N1 - financial assistance from The Irish Accountancy Educational Trust

PY - 2006/3/1

Y1 - 2006/3/1

N2 - The study was designed to examine specific issues relating to the usage and perceived success of activity-based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non-manufacturing sectors.

AB - The study was designed to examine specific issues relating to the usage and perceived success of activity-based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non-manufacturing sectors.

KW - Costing systems

KW - Information analysis

KW - Management

UR - http://www.scopus.com/inward/record.url?scp=84993063497&partnerID=8YFLogxK

U2 - 10.1108/96754260680001046

DO - 10.1108/96754260680001046

M3 - Article

AN - SCOPUS:84993063497

SN - 0967-5426

VL - 8

SP - 108

EP - 161

JO - Journal of Applied Accounting Research

JF - Journal of Applied Accounting Research

IS - 1

ER -

Perceived success of costing systems: Activity-based and traditional systems compared

Abstract

Keywords

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this