JMAR Volume Thirteen 2001

The Impact of Activity-Based CostingTechniques on Firm Performance
Tom Kennedy University of Limerick JohnAffleck-Graves University of Notre Dame
Abstract: Given the debatein both the professional and scholarly literature on theeffectiveness of management accounting systems in the contemporary businessenvironment, there is a need to understand more about the impact ofactivity-based costing (ABC). In this paper, we show ttiat the choice of amanagement accounting system, such as ABC, may have a significantimpact on firm value. Specifically, for a sample of U.K. firms, we showthat firms adopting activity-based costing techniques outperform [à continuer]

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