How to cite this paper
Al-Dhubaibi, A. (2021). Optimizing the value of activity based costing system: The role of successful implementation.Management Science Letters , 11(1), 179-186.
Refrences
Agbejule, A. (2006). Motivation for activity-based costing implementation Administrative and institutional influences. Journal of Accounting & Organizational Change, 2(1), 42-73.
Albalaki, F. M. M., Abdullah, Z., & Kamardin, H. (2019). The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance. Jurnal Pengurusan (UKM Journal of Manage-ment), 55.
Argyris, C., & Kaplan, R. S. (1994). Implementing new knowledge: The case of activity-based costing. Accounting Horizons , 8(3), 83.
Brown, R. E., Myring, M. J., & Gard, C. G. (1999). Activity‐Based Costing in Government: Possibilities and Pit-falls. Public Budgeting & Finance, 19(2), 3-21.
Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial per-formance. Management Accounting Research, 13(1), 1-39.
Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of Activity-Based Cost Management. Behavioral Research in Accounting , 16, 19.
Chong, V. K., & Cable, R. (2002). A study on the implementation of an activity-based costing (ABC) system in an Australian Oil and Gas Company. Asian Re\iew of Accounting, 10 (2).
Cohen, S., Venieris, G., & Kaimenaki, E. (2005). ABC: adopters, supporters, deniers and unawares. Managerial Auditing Journal, 20(9), 981-1000.
Cooper, R., & Kaplan, R. S. (1988). Measure Costs Right: Make the Right Decisians. HARVARD BUSINESS REVIEW .
Cooper, R., & Kaplan, R. S. (1992). Activity-Based Systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1.
Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). Managerial accounting research: the contributions of organiza-tional and sociological theories. Journal of Management Accounting Research, 8, 1-36.
Duh, R.-R., Lin, T. W., Wang, W.-Y., & Huang, C.-H. (2009). The design and implementation of Activity-Based Costing. International Journal of Accounting , 17(1), 27-52.
Faria, A. R., Ferreira, L., & Trigueiros, D. (2018). Analyzing customer profitability in hotels using activity based cost-ing. Tourism & Management Studies, 14(3), 65-74.
Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal qf Management Accounting Research , 9.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of Activity-Based Costing. Accounting, Organizations and Society, 22(2), 105-122.
Hilton, R. W. (2008). Managerial accounting Creating Vallue in a Dynamic Business Environment (Seventh Edition). New York: McGraw-Hill.
Innes, J., & Mitchell, F. (1995). A survey of Activity-Based Costing in the U.K.'s largest companies. Management Accounting Research , 6, 137-153.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11, 349–362.
Jarrar, N. S., Smith, M., & Dolley, C. (2007). Perceptions of preparers and users to accounting change: a case study in an Australian university. Managerial Auditing Journal, 22(1), 80-94.
Kennedy, T., & Affleck‐Graves, J. (2001). The impact of activity‐based costing techniques on firm performance. Journal of Management Accounting Research, 13(1), 19-45.
Kennett, D. L., Durler, M. G., & Downs, A. (2007). Activity-based costing in large U.S. cities: Costs and benefits. The Journal of Government Financial Management, 56(1), 20.
Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organiza-tional factors. Journal of Management Accounting Research, 10, 239.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review, 39(3), 249-264.
Maelah, R., & Ibrahim, D. N. (2006). Activity Based Costing (ABC) adoption among manufacturing organizations: The case of Malaysia. International Journal of Business and Society , 7(1), 70.
Maiga, A. S., & Jacobs, F. A. (2008). Extent of ABC use and its consequences. Contemporary Accounting Research, 25(2), 533-660.
Major, M., & Hopper, T. (2005). Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research , 16, 205–229.
McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217.
Narayanan, V. G., & Sarkar, R. G. (2002). The impact of activity-based costing on Managerial Decisions at Insteel Industries—A Field Study. Journal of Economics & Management Strategy , 11 (2), 257–288.
Nolan, P. M. (2004). Critical success factors for implementing an enterprise-wide ABC solution. Journal of Performance Management, 17(3), 15.
Otley, D. (2008). Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal, 21(2), 229-239.
Pietrzak, Ž., Wnuk-Pel, T., & Christauskas, Č. (2020). Problems with activity-based costing implementation in Polish and Lithuanian companies. Inžinerinė ekonomika-Engineering Economics, 31(1) 26-38.
Quinn, M., Elafi, O., & Mulgrew, M. (2017). Reasons for not changing to activity-based costing: a survey of Irish firms. PSU Research Review, 1(1) 63-70.
Shields, M. D. (1995). An empirical analysis of firms' implementation experiences with Activity-Based Costing. Journal of Management Accounting Research , 7.
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of activity-based costing: A survey of the education sector of Greece. International Advances in Economic Research, 23(3), 309-320.
Souissi, M. (2002). Activity-Based Costing approach: How it has been perceived in Japan. International Journal of Management , 19 (2), 343.
Stončiuvienė, N., Ūsaitė-Duonielienė, R., & Zinkevičienė, D. (2020). Integration of activity-based costing modifications and LEAN accounting into full cost calculation. Engineering Economics, 31(1), 50-60.
Stratton, W. O., Desroches, D., Lawson, R. A., & Hatch, T. (2009). Activity-based costing: Is it still relevant? Manage-ment Accounting Quarterly, 10(3), 31.
Swenson, D. (1995). The benefits of Ctivity-Based Cost Management to the manufacturing industry. Journal of Management Accounting Research , 7.
Albalaki, F. M. M., Abdullah, Z., & Kamardin, H. (2019). The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance. Jurnal Pengurusan (UKM Journal of Manage-ment), 55.
Argyris, C., & Kaplan, R. S. (1994). Implementing new knowledge: The case of activity-based costing. Accounting Horizons , 8(3), 83.
Brown, R. E., Myring, M. J., & Gard, C. G. (1999). Activity‐Based Costing in Government: Possibilities and Pit-falls. Public Budgeting & Finance, 19(2), 3-21.
Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial per-formance. Management Accounting Research, 13(1), 1-39.
Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of Activity-Based Cost Management. Behavioral Research in Accounting , 16, 19.
Chong, V. K., & Cable, R. (2002). A study on the implementation of an activity-based costing (ABC) system in an Australian Oil and Gas Company. Asian Re\iew of Accounting, 10 (2).
Cohen, S., Venieris, G., & Kaimenaki, E. (2005). ABC: adopters, supporters, deniers and unawares. Managerial Auditing Journal, 20(9), 981-1000.
Cooper, R., & Kaplan, R. S. (1988). Measure Costs Right: Make the Right Decisians. HARVARD BUSINESS REVIEW .
Cooper, R., & Kaplan, R. S. (1992). Activity-Based Systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1.
Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). Managerial accounting research: the contributions of organiza-tional and sociological theories. Journal of Management Accounting Research, 8, 1-36.
Duh, R.-R., Lin, T. W., Wang, W.-Y., & Huang, C.-H. (2009). The design and implementation of Activity-Based Costing. International Journal of Accounting , 17(1), 27-52.
Faria, A. R., Ferreira, L., & Trigueiros, D. (2018). Analyzing customer profitability in hotels using activity based cost-ing. Tourism & Management Studies, 14(3), 65-74.
Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal qf Management Accounting Research , 9.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of Activity-Based Costing. Accounting, Organizations and Society, 22(2), 105-122.
Hilton, R. W. (2008). Managerial accounting Creating Vallue in a Dynamic Business Environment (Seventh Edition). New York: McGraw-Hill.
Innes, J., & Mitchell, F. (1995). A survey of Activity-Based Costing in the U.K.'s largest companies. Management Accounting Research , 6, 137-153.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11, 349–362.
Jarrar, N. S., Smith, M., & Dolley, C. (2007). Perceptions of preparers and users to accounting change: a case study in an Australian university. Managerial Auditing Journal, 22(1), 80-94.
Kennedy, T., & Affleck‐Graves, J. (2001). The impact of activity‐based costing techniques on firm performance. Journal of Management Accounting Research, 13(1), 19-45.
Kennett, D. L., Durler, M. G., & Downs, A. (2007). Activity-based costing in large U.S. cities: Costs and benefits. The Journal of Government Financial Management, 56(1), 20.
Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organiza-tional factors. Journal of Management Accounting Research, 10, 239.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review, 39(3), 249-264.
Maelah, R., & Ibrahim, D. N. (2006). Activity Based Costing (ABC) adoption among manufacturing organizations: The case of Malaysia. International Journal of Business and Society , 7(1), 70.
Maiga, A. S., & Jacobs, F. A. (2008). Extent of ABC use and its consequences. Contemporary Accounting Research, 25(2), 533-660.
Major, M., & Hopper, T. (2005). Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research , 16, 205–229.
McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217.
Narayanan, V. G., & Sarkar, R. G. (2002). The impact of activity-based costing on Managerial Decisions at Insteel Industries—A Field Study. Journal of Economics & Management Strategy , 11 (2), 257–288.
Nolan, P. M. (2004). Critical success factors for implementing an enterprise-wide ABC solution. Journal of Performance Management, 17(3), 15.
Otley, D. (2008). Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal, 21(2), 229-239.
Pietrzak, Ž., Wnuk-Pel, T., & Christauskas, Č. (2020). Problems with activity-based costing implementation in Polish and Lithuanian companies. Inžinerinė ekonomika-Engineering Economics, 31(1) 26-38.
Quinn, M., Elafi, O., & Mulgrew, M. (2017). Reasons for not changing to activity-based costing: a survey of Irish firms. PSU Research Review, 1(1) 63-70.
Shields, M. D. (1995). An empirical analysis of firms' implementation experiences with Activity-Based Costing. Journal of Management Accounting Research , 7.
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of activity-based costing: A survey of the education sector of Greece. International Advances in Economic Research, 23(3), 309-320.
Souissi, M. (2002). Activity-Based Costing approach: How it has been perceived in Japan. International Journal of Management , 19 (2), 343.
Stončiuvienė, N., Ūsaitė-Duonielienė, R., & Zinkevičienė, D. (2020). Integration of activity-based costing modifications and LEAN accounting into full cost calculation. Engineering Economics, 31(1), 50-60.
Stratton, W. O., Desroches, D., Lawson, R. A., & Hatch, T. (2009). Activity-based costing: Is it still relevant? Manage-ment Accounting Quarterly, 10(3), 31.
Swenson, D. (1995). The benefits of Ctivity-Based Cost Management to the manufacturing industry. Journal of Management Accounting Research , 7.