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Abstract

Details

Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance…

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

Article
Publication date: 17 August 2020

Terje Berg and Dag Øivind Madsen

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the…

1054

Abstract

Purpose

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

Design/methodology/approach

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

Findings

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

Research limitations/implications

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

Practical implications

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Originality/value

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 March 2006

Bernard Pierce and Richard Brown

The study was designed to examine specific issues relating to the usage and perceived success of activitybased and traditional costing systems. Data were collected from…

2977

Abstract

The study was designed to examine specific issues relating to the usage and perceived success of activitybased 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.

Details

Journal of Applied Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 7 August 2009

Norman T. Sheehan and Nicolai J. Foss

Porter's activitybased view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activitybased view is…

5420

Abstract

Purpose

Porter's activitybased view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activitybased view is widely cited by academics, taught to students, and applied by practitioners, little is known about its intellectual roots. Given that a framework's intellectual antecedents not only determine its current content, but also its future development, this paper aims to examine the intellectual roots of Porter's activitybased view and the value chain.

Design/methodology/approach

The paper examines Porter's writings in an effort to document his influences while developing the activitybased view and value chain. Porter's and other scholars' explanations are found to be lacking, so the paper ventures further down paths first suggested by Porter and others.

Findings

Whereas Porter's five forces framework built on the existing industrial organization paradigm, the activitybased view is not derived from any existing paradigms. While consultants of the 1970s impacted Porter's development of the value chain and the activitybased view, its deeper roots lay in operations research, particularly activity analysis; and the work of Arch Shaw, who was the first to teach a business policy course at Harvard Business School. Porter's contribution is to bring the diverse threads together into a coherent whole which managers can apply to analyze and improve their competitive positions.

Practical implications

Following Porter, the authors argue that activities are a key link between resource holdings and strategic positions. Therefore, it is only when the activitybased and resource‐based views are integrated that they provide a comprehensive explanation of firm value creation.

Originality/value

The paper is the first to critically examine the intellectual antecedents of the activitybased view.

Details

Journal of Strategy and Management, vol. 2 no. 3
Type: Research Article
ISSN: 1755-425X

Keywords

Book part
Publication date: 1 January 2014

Kip R. Krumwiede and Shannon L. Charles

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also…

Abstract

Purpose

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems.

Methodology/approach

Survey.

Findings

We find a positive impact on profit performance when ABC is used by companies with customer service as a strategic priority but not when ABC is used by companies with lower emphasis on customer service. For companies emphasizing low-price strategies, we find a positive impact on profit performance, especially when ABC is used together with high-quality information systems.

Research limitations/implications

This study develops a method of measuring strategic priorities of a firm. It divides firms into strategy groups based on their degree of emphasis on three strategic priorities: low price, flexibility, and customer service.

Practical implications

Identifies certain contexts when ABC is especially beneficial.

Originality/value of paper

If the use of ABC information leads to better strategic and operational decisions, firm performance should improve. However, prior research on the impact of ABC on firm performance has found little to no connection and usually only when it is used with other practices. This is the first study to find an impact on profit performance for firms with customer service and low-price strategies and high-quality information systems.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

Article
Publication date: 1 November 2003

Archie Lockamy

Since the 1980s, firms have searched for better ways to align their cost management systems with the realities of their business environments. The advent of accelerated…

7489

Abstract

Since the 1980s, firms have searched for better ways to align their cost management systems with the realities of their business environments. The advent of accelerated global competitiveness, reduced product life cycles, rapid technological advancements, and inter‐organizational supply chains have drastically increased the need for more effective approaches to cost management. In recent years, activitybased, constraint‐based, and hybrid cost management systems have been adopted by some firms to dampen the effects of their traditional (full‐absorption) costing methodologies. However, a holistic approach is needed to facilitate strategic cost management based upon organizational objectives, organizational needs and capabilities, and customer requirements. The Theory of Constraints provides the foundation for developing cost management systems that are global, integrative, and strategic in nature. A framework is presented in this paper for using a constraint‐based approach to strategic cost management.

Details

Industrial Management & Data Systems, vol. 103 no. 8
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 4 March 2019

Tien-Shih Hsieh, Zhihong Wang and Mohammad Abdolmohammadi

This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency…

Abstract

Purpose

This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency and mitigates earnings management.

Design/methodology/approach

This study adopts a unique survey data set from the Financial Executives Research Foundation 2013 to identify companies’ XBRL implementation strategies. Earnings release efficiency is measured by earnings announcement time lag. Multiple indicators of both accruals- and real activities-based earnings management are adopted to examine the research hypotheses.

Findings

The authors find that the disclosure management solution (DMS) XBRL implementation is positively associated with earnings release efficiency for companies with good news. The authors also find that DMS implementation strategy is negatively related to accruals-based earnings management, but positively related to real activities-based earnings management measured by abnormal cash flows.

Research limitations/implications

The results of this study can inform regulators, investors and corporate management on how XBRL adoption is associated with corporate financial reporting.

Originality/value

The study contributes to the XBRL literature by providing empirical evidence on how the strategies adopted by companies to implement XBRL may affect the results of XBRL mandatory adoption.

Details

International Journal of Accounting & Information Management, vol. 27 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 12 January 2015

Safdar Shah Khan, Suleman A. Lodhi and Faiza Akhtar

Waste of electric and electronic equipments (WEEE) disposal methods adopted by most of the countries are based on adhocism and therefore cannot provide sustainable…

Abstract

Purpose

Waste of electric and electronic equipments (WEEE) disposal methods adopted by most of the countries are based on adhocism and therefore cannot provide sustainable solution. The purpose of this paper is to develop a framework for sustainable WEEE management based on Human Activity Modeling. The macro model is developed to provide a problem-solving approach for policy makers and to aid them in determining strategic directions in policy making.

Design/methodology/approach

Qualitative research paradigm is used to review WEEE management in developed and developing countries and Activity Theory (AT) approach is extended into environmental management domain to design a sustainable system.

Findings

The approach recommends that the real world complexity must first be analyzed by “problem modeling” of the contemporary activity in the environment and then based on this mapping “solution modeling” must be carried out to obtain sustainable solutions.

Research limitations/implications

The solution recommended is based on theoretical foundations but still a need for experimental evidence is felt to further strengthen the argument. Second further studies are needed to cascade the strategic-level model presented in the study to connect it with the community-level interaction.

Practical implications

Strategic policy recommendations are given to modify the role of three major actors identified in the society and resultantly attain socio-economic balance among the actors for obtaining sustainable solution.

Originality/value

The study advocates a new paradigm for solving environmental management issues by using AT approach, focussing on redesigning human interaction in socio-cultural perspectives.

Details

Management of Environmental Quality: An International Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 1 February 2002

Vincent K. Chong and Robyn Cable

This paper reports the results of a study on the implementation of an activitybased costing (ABC) system in an Australian oil and gas company. The findings suggest that…

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Abstract

This paper reports the results of a study on the implementation of an activitybased costing (ABC) system in an Australian oil and gas company. The findings suggest that the three most important objectives of implementing an ABC system were: (1) more effective cost management, (2) better cost control, and (3) more accurate costing information. The results reveal that lack of understanding of the ABC methodology was the most important factor that impeded the implementation of the ABC system. The results further suggest that the three most important factors that contributed to the success of the ABC implementation process were: (1) project team were well organized and advised, (2) there were good information flows between users and preparers, and (3) there were sufficient resources provided. Overall, the results of this study are similar to those studies conducted in the manufacturing sectors.

Details

Asian Review of Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1321-7348

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