[Abstract]: It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm?s value-chain in delivering strategic outcomes. However...

Under what circumstances does giving a voice and explanation to a manager in a budget allocation setting improve their performance? The research into whether or not managers should participate or have a voice in setting their budget allocation show conflicting results on performance. This seems...

The purpose of this paper is to present analysis of the CPA Australia database of small business responses to a series of surveys conducted from July 2001 to August 2002. The survey responses have been collated and reported based on the general findings by CPA Australia. Unfortunately, no in...

Purpose - The purpose of this paper is to examine ABC success determinants in mature ABC sites. Design/methodology/approach - The study surveys 65 users of an ABC system in service and manufacturing firms. Findings - The stepwise regression results indicate that top management support is the key...