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

8 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

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10.1108/96754260680001046

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Pierce, B., & Brown, R. (2006). Perceived success of costing systems: Activity-based and traditional systems compared. Journal of Applied Accounting Research, 8(1), 108-161. https://doi.org/10.1108/96754260680001046

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