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

Name: A review of the activitybased costing system in management accounting and its behavioral considerations
Author: دکتر محمد نمازی

İsim	A review of the activitybased costing system in management accounting and its behavioral considerations
Yazar	دکتر محمد نمازی
Yazar Orijinal	دکتر محمد نمازی
Basım Tarihi:	1377-12
Tür	Süreli Yayın
Dil	Farsça
Dijital	Evet
Yazma	Hayır
Kütüphane:	Toronto Üniversitesi
Demirbaş Numarası	ISSN: 2645-8020, EISSN: 2645-8039
Kayıt Numarası	cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca
Lokasyon	DOAJ Directory of Open Access Journals
Tarih	1377-12
Notlar	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.
Erişim bilgileri	Available Online

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

Yazar دکتر محمد نمازی

Yazar Orijinal دکتر محمد نمازی

Basım Tarihi 1377-12

Tür Süreli Yayın

Dil Farsça

Dijital Evet

Yazma Hayır

Kütüphane Toronto Üniversitesi

Demirbaş Numarası ISSN: 2645-8020, EISSN: 2645-8039

Kayıt Numarası cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca

Lokasyon DOAJ Directory of Open Access Journals

Tarih 1377-12

Notlar 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.

Erişim bilgileri Available Online