Search results

1 – 3 of 3
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 January 2007

Nazmi Sae'b Jarrar, Malcolm Smith and Colin Dolley

To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting.

2512

Abstract

Purpose

To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting.

Design/methodology/approach

A case‐based method is adopted, through the survey of participants in one ABC implementation.

Findings

A positive association was identified between successful implementation and the involvement and support of senior management, though perceptions were found to vary according to the precise role of participants in the implementation process.

Research limitations/implications

The data relate to a single Australian university, so that the findings are not necessarily generalisable elsewhere.

Practical implications

The alignment of the ABC system with the university's competitive strategy, continuous improvement programs and organisational culture, is important to a successful implementation.

Originality/value

The study compares the perceptions of users and preparers to the implementation process and identifies significant differences between the two groups.

Details

Managerial Auditing Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Article
Publication date: 1 January 1996

Theo Christopher, Salleh Hassan and Atique Islam

This paper examines why a sample of Singaporean listed companies voluntarily report Value Added Statements (VASs) in their annual reports. Given prior studies regarding the…

164

Abstract

This paper examines why a sample of Singaporean listed companies voluntarily report Value Added Statements (VASs) in their annual reports. Given prior studies regarding the factors motivating disclosure of VASs in Australia, this study seeks to compare its findings with those prior studies. The result suggests that the decision to voluntarily report VAS is positively related to firm's interest coverage, size, and industry membership, of which the latter two variables, firm size and industry membership, are also found to be significant in the Australian studies. In addition, while firm's effective taxation burden and leverage are significant predictors in the Australian studies, they are not significant in this study. Explanations are advanced for differences in the results of the studies between the two countries.

Details

Asian Review of Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1321-7348

Access Restricted. View access options
Book part
Publication date: 4 October 2021

Dariusz Dziewanski

Abstract

Details

Gang Entry and Exit in Cape Town
Type: Book
ISBN: 978-1-83909-731-7

1 – 3 of 3
Per page
102050