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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
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Articles 1 Documents
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Search results for , issue " Vol 14 No 1 (2007): October" : 1 Documents clear
Technological Innovations, Activity Based Costing and Satisfaction Askarany, Davood; Smith, Malcolm; Yazdifar, Hasan
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 14 No 1 (2007): October
Publisher : JABM

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Abstract

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines & Langfield-Smith, 2003; Beng, Schoch, & Yap, 1994; Bork & Morgan, 1993; Cavalluzzo & Ittner, 2003; Cooper & Kaplan, 1991;Gosselin, 1997; Hartnett & Lowry, 1994; Kaplan, 1984, 1994; Maiga & Jacobs, 2003; Lefebvre & Lefebvre, 1993). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In response to this issue and to overcome the shortcomings of traditional management accounting techniques, activity based-costing (ABC) was introduced in 1980s. However, despite the claimed benefits of ABC, the level of implementation of ABC is still lower than those of traditional management accounting techniques. Shedding light on this debate, current study first examines the level of association between technological changes in manufacturing practices and the level of implementation of ABC to see whether (or not) implementation of technological changes may lead to the implementation of ABC. Then it tests the level of association between the implementation of ABC and the level of satisfaction of ABCs users to see whether (or not) the adopters of ABC are more satisfied than non-adopters. The findings indicate that the diffusion of ABC is associated with the implementation of technological changes in manufacturing practices. However, the results provide no evidence to support that ABC adopters are more satisfied than non-adopters.

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