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ABC Diffusion in the Age of Digital Economy: the UK Experience

Al-sayed, Mahmoud and Abdel-Kader, Magdy G and Kholeif, Ahmed O (2008) ABC Diffusion in the Age of Digital Economy: the UK Experience. Working Paper. EBS Working Papers, University of Essex, Colchester.

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Abstract

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation.

Item Type: Monograph (Working Paper)
Uncontrolled Keywords: ABC, ERP, IT, Activity-based costing, new economy.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Jenny Connolly
Date Deposited: 03 Jan 2014 16:00
Last Modified: 03 Jan 2014 16:00
URI: http://repository.essex.ac.uk/id/eprint/8080

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