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]

Lire la dissertation complète

Citer cette dissertation


(2010, 12). Méthode abc. Récupérée 12, 2010, à partir de


"Méthode abc" 12 2010. 2010. 12 2010 <>.


"Méthode abc.", 12 2010. Web. 12 2010. <>.


"Méthode abc." 12, 2010. Accédée 12, 2010.