The adoption and implementation of activity-based costing in Thailand

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Chongruksut, Wiriya and Brooks, Albie (2005) The adoption and implementation of activity-based costing in Thailand. Asian review of accounting, 13 (2). pp. 1-17. ISSN 1321-7348

Abstract

While a number of studies relating to activity-based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high (58% of all respondent firms having ABC knowledge and adopting ABC as an idea; 35% of respondents overall) compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC.

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/1915
DOI https://doi.org/10.1108/eb060784
Official URL http://www.emeraldinsight.com/Insight/viewPDF.jsp?...
Subjects Historical > RFCD Classification > 350000 Commerce, Management, Tourism and Services
Historical > Faculty/School/Research Centre/Department > School of Accounting
Keywords ABC adoption, activity-based costing, implementation of ABC, Thailand
Citations in Scopus 7 - View on Scopus
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