Search results

The activity‐based costing (ABC) system of the USA has been adopted by organizations in Thailand and elsewhere. Many cross‐cultural studies provide evidence that, because of cultural differences, successful accounting techniques and practices in one country need to be modified for effective use in another country. Using in‐depth interviews and questionnaires, this study examines the effects of cultural differences on the resistance against the ABC system in the Electricity Generating Authority of Thailand (EGAT), the Provincial Electricity Authority (PEA) and the Metropolitan Electricity Authority (MEA) – the three largest state enterprises in Thailand. It finds that the resistance is high for a system that causes empowerment and redistribution of power. This finding is different from what was found for the USA. The difference can be explained by cultural differences, especially in the power distance dimension, in the two countries. So, Thailand’s implementation of the ABC system must recognize this fact, and system modifications are necessary.

This study aims to test Lamberton and Rose’s (2012) commercial sharing utility model of access-based consumption use in three different contexts: car-sharing, room-sharing and household goods purchases. More importantly, this research extends the model by examining the effects of emerging adulthood as a life-stage on perceived value of social applications that facilitate and promote transaction utility, called shareaids.

A questionnaire designed to evaluate the effects of emerging adulthood and sharing utilities on intention to use sharing services was developed and administered to 345 respondents at a Midwestern US university. The data were analyzed using partial least squares structural equation modeling.

Results indicate that flexibility utility had the strongest direct impact on intention to use sharing consumption while also having indirect effects in all contexts examined. The emerging adulthood life-stage was found to affect transaction utility and shareaids as predicted, and shareaids positively influenced consumers’ perception of the social utility value of access-based consumption.

The generalizability of this study is limited by its use of a student sample. Also, the study suffers from inherent limitations linked to self-reported survey research.

Sharing services that have a strong social component could use shareaids to gain a competitive advantage. Examples of shareaid application include split bills for multiple payments to split fares among friends and social media transaction tools. Shareaid applications can enhance consumers’ perception of social value and the overall shareability value of the sharing service.

This is the first known study to test the effects of emerging adulthood as a life-stage on perceived value of social applications that facilitate and promote transaction utility, called shareaids.

This paper proposes a fuzzy random multi-objective portfolio model with different entropy measures and designs a hybrid algorithm to solve the proposed model.

Because random uncertainty and fuzzy uncertainty are often combined in a real-world setting, the security returns are considered as fuzzy random numbers. In the model, the authors also consider the effects of different entropy measures, including Yager's entropy, Shannon's entropy and min-max entropy. During the process of solving the model, the authors use a ranking method to convert the expected return into a crisp number. To find the optimal solution efficiently, a fuzzy programming technique based on artificial bee colony (ABC) algorithm is also proposed.

(1) The return of optimal portfolio increases while the level of investor risk aversion increases. (2) The difference of the investment weights of the optimal portfolio obtained with Yager's entropy are much smaller than that of the min–max entropy. (3) The performance of the ABC algorithm on solving the proposed model is superior than other intelligent algorithms such as the genetic algorithm, differential evolution and particle swarm optimization.

To the best of the authors' knowledge, no effect has been made to consider a fuzzy random portfolio model with different entropy measures. Thus, the novelty of the research is constructing a fuzzy random multi-objective portfolio model with different entropy measures and designing a hybrid fuzzy programming-ABC algorithm to solve the proposed model.

Many studies, motivated by concerns for activity-based costing (ABC) implementation efforts being less than successful, have suggested that the lack of success in this area stems more from behavioral, as opposed to technical, factors. This concern for the behavioral aspects of systems implementation has also emerged from much of the more general information systems research examining determinants of implementation success. Accordingly, the purpose of this study is to determine if a popular process theory of motivation, expectancy theory, would be useful in explaining the motivation of managers to incorporate ABC information into their job. Data obtained from two experiments employing a judgment modeling methodology support the relevance of both the valence and force models of expectancy theory in this context. Further, the judgments provided by the subject managers suggest they perceive improved product cost accuracy as the most beneficial outcome of ABC use, followed by an equivalent appreciation for both an enhanced ability to communicate the underlying economics of the firm and to identify non-value-added activities. Additionally, subject managers exhibited a greater concern for the possibility that obtaining the data to maintain the ABC system would be difficult and costly than they did for concerns that the ABC information would increase the level of complexity of the information that they use.

This research contributes to the literature on workplace energy conservation by examining the predictors of individual employee behaviors and policy support in a university. The purpose of this research is to better understand what factors influence energy conservation behaviors in this setting to inform programs and interventions.

This project gathered survey data from employee-occupants of three campus buildings. Ordinary least squares regression analyses were used to investigate the theory of planned behavior (TPB) and attitudes-behavior-constraints (ABC) models examining what drives energy behaviors.

This study finds a large proportion of respondents would support energy use reduction policies, more technology-based interventions and increased use of renewable sources. Respondents report positive attitudes toward individual energy conservation behavior but mild agreement with the influence of social norms. Self-efficacy reports also are positive. Although the TPB model is not fully supported in this group, the ABC model appears to perform well.

In addition to adding to the relatively limited data on employee energy-saving behaviors in the university workplace, this study provides initial evidence that the ABC model is pertinent to this behavioral context. It also provides specific, usable data about policies and actions that campus community members might deem feasible and acceptable to relevant university offices.

We examine the interactive effects of organizational culture and structure on the success of implementing activity-based costing (ABC) in Chinese manufacturing firms.

We applied contingency theory of management accounting and used a questionnaire survey of 106 respondents.

The results indicate that a formalized organizational structure significantly affects the success of implementing ABC. The organizational culture factors, outcome orientation and attention to detail, were significantly associated with the success of implementing ABC. Further, interactions between centralization and outcome orientation and formalization and innovation were associated with success in implementing ABC.

While this study is constrained to Chinese manufacturing firms, its findings have ramifications for organizations in both developed and less-developed economies as the study demonstrated that organizational structure and culture interact with each other to affect the implementation success of a management accounting system.

This paper presents the first attempt to demonstrate the interactive effect of organizational culture and structure on the success of implementing ABC in organizations.

This paper aims to explore how different motives for implementing activity based‐costing may affect the implementation process. It focuses on the factors that affect different stages of the implementation process.

The paper uses case studies of two different business units of the same company which approached ABC implementation with different motivations. It is informed by administrative theory and institutionalist framework which draws on concepts from both old institutional economics and new institutional sociologists theory.

The paper shows how administrative and institutional factors affect different stages of the ABC implementation process and that the importance of success factors for implementation may depend on the level of implementation stage, and motivation for change. For instance, the quality of information system is very important at the adaptation and infusion stage.

The paper uses case studies that focus on two types of motivation for change. Further research work is needed that would examine other types of motivation for adopting accounting innovation to support the findings.

The empirical evidence results of this study can provide guidelines for companies either planning or implementing ABC.

The theoretical framework developed suggests that administrative theory reveals the practice (action) involved in the implementation, whereas institutional theory reveals the broader (macro) factors which shape the internal (micro) processes of implementation.

The purpose of this research is to develop and provide a preliminary validation of a model for how change management during an ERP implementation affects the effectiveness of that ERP implementation.

This paper proposes a revised Klein et al. innovation implementation model that explicitly considers change management. The applicability of the revised model to describe the effect of change management on the implementation climate and implementation effectiveness of an ERP implementation is assessed using a case study at a large Australian multinational organisation.

Specific change management activities are identified and described. Qualitative verification of a proposed ERP innovation implementation model that incorporates the effect of change management is provided.

Change management was seen as being an important factor in influencing the effectiveness of the ERP project. This study is the first step in the longer‐term empirical validation of the modified innovation implementation model.

This is an in‐depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non‐process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.

Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a national survey of local and county finance officers. Findings suggest that while finance officials recognize that GASB 34 will prompt greater accuracy and transparency in financial reporting, it may not serve to propagate greater utilization of activity-based costing (ABC) or its derivatives. Possible explanations may include feared impacts of increased cost accounting transparency as well as limited perceived payoff for investments in ABC-related tools. The authors acknowledge that this is a baseline “read” of attitudes; continued experience under GASB 34 may crystallize attitudes and lend greater support for future implementation of private-sector based- accounting methods.