The impact of contextual and process factors on the evaluation of activity-based costing systems$
نویسندگان
چکیده
This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 ®eld research sites of two ®rms. Structural equation modeling is used to investigate the ®t of a model of organizational change with the data. The results support the proposed model; however, the signi®cance of speci®c factors is sensitive to the evaluation criterion. The model is stable across ®rms and respondents, but is sensitive to the maturity of the ABC system. # 1999 Elsevier Science Ltd. All rights reserved.
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