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A review of the activitybased costing system in management accounting and its behavioral considerations

Title	A review of the activitybased costing system in management accounting and its behavioral considerations
Author	دکتر محمد نمازی
Author Original	دکتر محمد نمازی
Type	Document
Language	Undetermined
Digital	Yes
Manuscript	No
Library:	The Queen's University of Belfast Libraries
Library Asset ID	ISSN: 2645-8020, EISSN: 2645-8039
Record ID	cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca
Açıklama	This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved through the use of an analytical framework and with the aid of an il1ustration. Following illustration presents the practical runifications along with the behavioral implications of the use of ABC in both manufacturing and service oriented companies in different countries. From the logic of the illustration, it becomes evident that ABC, as a revolutionary costing method, among other benefits, has the capacity of being used as an effective managerial problem solving tool. In Addition, the article presents and studies the relevent behavioral factors in the form of following four theses: 1- international, societal, and organizational climate, 2- managerial culture, 3- methods of managerial performance evaluation, and 4- existing organizational control environment. The paper concludes that the apllication of the ABC to different settings and utlizing its benefits, requires the fu11 recognition of its behavioral implications.
Şuna bir parçasıdır	بررسی‌های حسابداری و حسابرسی, 1377-12, Vol.7 (2), p.71-106
Kaynak	DOAJ Directory of Open Access Journals

View in source The Queen's University of Belfast Libraries

The Queen's University of Belfast Libraries

A review of the activitybased costing system in management accounting and its behavioral considerations

Author دکتر محمد نمازی

Author Original دکتر محمد نمازی

Type Document

Language Undetermined

Digital Yes

Manuscript No

Library The Queen's University of Belfast Libraries

Library Asset ID ISSN: 2645-8020, EISSN: 2645-8039

Record ID cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca

Açıklama This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved through the use of an analytical framework and with the aid of an il1ustration. Following illustration presents the practical runifications along with the behavioral implications of the use of ABC in both manufacturing and service oriented companies in different countries. From the logic of the illustration, it becomes evident that ABC, as a revolutionary costing method, among other benefits, has the capacity of being used as an effective managerial problem solving tool. In Addition, the article presents and studies the relevent behavioral factors in the form of following four theses: 1- international, societal, and organizational climate, 2- managerial culture, 3- methods of managerial performance evaluation, and 4- existing organizational control environment. The paper concludes that the apllication of the ABC to different settings and utlizing its benefits, requires the fu11 recognition of its behavioral implications.

Şuna bir parçasıdır بررسی‌های حسابداری و حسابرسی, 1377-12, Vol.7 (2), p.71-106

Kaynak DOAJ Directory of Open Access Journals