Developing and testing a model of successful adoption of activity-based costing

Aldukhil, Yousef (2012) Developing and testing a model of successful adoption of activity-based costing. PhD thesis, Victoria University.

Abstract

This study aims to develop and test a model for successful adoption of activitybased costing (ABC). The model has been constructed to explore the relationship between organisational and technological factors and management evaluation of overall ABC success and suggest a pathway. Another objective of this study is the examination of the relationship between ABC and business unit performance. The study also aims to investigate why some business units have not adopted ABC and why some business units have discontinued their use of ABC.

Item type Thesis (PhD thesis)
URI http://vuir.vu.edu.au/id/eprint/19425
Subjects Historical > Faculty/School/Research Centre/Department > School of Accounting
Current > FOR Classification > 1501 Accounting, Auditing and Accountability
Keywords accounting models, business units, operational performance
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