Perceived success of costing systems: Activity‐based and traditional systems compared
Bernard Pierce
(Business School, Dublin City University)
Richard Brown
(Department of Accountancy and Business Finance, Dundee University)
3295
Abstract
The study was designed to examine specific issues relating to the usage and perceived success of activity‐based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non‐manufacturing sectors.
Keywords
Citation
Pierce, B. and Brown, R. (2006), "Perceived success of costing systems: Activity‐based and traditional systems compared", Journal of Applied Accounting Research, Vol. 8 No. 1, pp. 108-161. https://doi.org/10.1108/96754260680001046
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited