The development of activity-based costing journal literature, 1987-2000

This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type.

[1]  Markus Granlund,et al.  The fragmented communication structure within the accounting academia: the case of activity-based costing research genres , 2002 .

[2]  Eric Abrahamson.  Managerial Fads and Fashions: The Diffusion and Rejection of Innovations , 1991 .

[3]  Michael D. Shields.  Research in management accounting by North Americans in the 1990s , 1997 .

[4]  Lawrence A. Brown,et al.  Innovation Diffusion: A New Perspective , 1984 .

[5]  Teemu Malmi,et al.  Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms , 1999 .

[6]  George Foster,et al.  Measuring the success of activity-based cost management and its determinants , 1997 .

[7]  George J. Staubus.  Activity costing: twenty years on , 1990 .

[8]  George Foster,et al.  Manufacturing overhead cost driver analysis , 1990 .

[9]  A. Dunk.  Management Accounting Lag , 1989 .

[10]  David Solomons,et al.  Divisional Performance: Measurement and Control , 1983 .

[11]  Srikant M. Datar,et al.  Aggregation, Specification and Measurement Errors in Product Costing , 1994 .

[12]  S. Paul Garner,et al.  Evolution of cost accounting to 1925 , 1954 .

[13]  J. Bright,et al.  The deployment of costing techniques and practices: a UK study , 1992 .

[14]  Kevin T. Stevens,et al.  ACTIVITY-BASED COSTING IN IRELAND: BARRIERS TO, AND OPPORTUNITIES FOR, CHANGE , 1999 .

[15]  Falconer Mitchell,et al.  Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results , 2000 .

[16]  John B. MacArthur,et al.  Cost Driver Analysis in Hospitals: A Simultaneous Equations Approach , 1998 .

[17]  K. Lukka,et al.  Is accounting a global or a local discipline? evidence from major research journals , 1996 .

[18]  Teemu Malmi,et al.  Towards explaining activity-based costing failure: accounting and control in a decentralized organization , 1997 .

[19]  Annie S. McGowan,et al.  Satisfaction with activity-based cost management implementation , 1997 .

[20]  Falconer Mitchell,et al.  A survey of activity-based costing in the U.K.'s largest companies , 1995 .

[21]  Trond Bjørnenak.  Diffusion and accounting: the case of ABC in Norway , 1997 .

[22]  Everett M. Rogers,et al.  Innovation Diffusion As a Spatial Process , 1967 .

[23]  Fabrizio Panozzo.  The making of the good academic accountant , 1997 .

[24]  Robin,et al.  Profit priorities from activity based costing , 1991 .