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The Impact of activity-based costing on firm performance : the Australian experience

conference contribution
posted on 06.12.2017, 00:00 by Mohammed ZamanMohammed Zaman
The objectives of this exploratory study are to develop a scale that best capture the perception of the practitioners related to activity-based (ABC) costing, and subsequently, develop a model that predicts the impact of perception of ABC on overall firm performance. The Cronbach’s alpha shows apparent superiority of the scale. The factor analysis finds four dimensions, namely, overall performance, strategic cost allocation method, increased efficiency and increased effectiveness having the factor loadings of over ±0.3. The regression results are positive and significant at the 5% level. This study suggest that the developed scale can have significant implications to capture the perception of ABC and that the perception of ABC in terms of strategic cost allocation method, increased efficiency and increased effectiveness has significant effect on firms’ performance.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Parent Title

Proceedings of 9th International Business Research Conference, 24-26 November 2008, Melbourne, Victoria.

Start Page

1

End Page

8

Number of Pages

8

Start Date

01/01/2008

Location

Melbourne, Vic.

Publisher

World Business Institute

Place of Publication

Melbourne

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Faculty of Business and Informatics;

Era Eligible

Yes

Name of Conference

International Business Research Conference