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

conference contribution
posted on 2017-12-06, 00:00 authored 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.


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


Parent Title

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

Start Page


End Page


Number of Pages


Start Date



Melbourne, Vic.


World Business Institute

Place of Publication


Peer Reviewed

  • Yes

Open Access

  • No

External Author Affiliations

Faculty of Business and Informatics;

Era Eligible

  • Yes

Name of Conference

International Business Research Conference