Activity-based costing user satisfaction and type of system: a research note

• Main Authors: Pike, Richard H., Tayles, Mike E., Abu Mansor, Nur Naha
• Format: Article
• Published: Elsevier Ltd. 2011
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/28663/; http://dx.doi.org/10.1016/j.bar.2010.12.001
• Institution: Universiti Teknologi Malaysia

This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey o...