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MANAGEMENT PRACTICES AND COST SYSTEM DESIGN: EVIDENCE FROM JORDANIAN MANUFACTURING COMPANIES
Corresponding Author(s) : Majdy I. Zuriekat
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose: The purpose of this study is to reveal and examine the nature of costing systems design alongside the usage of new manufacturing practices in Jordanian Manufacturing Companies.
Design/Methodology/Approach: For carrying out the study, 86 managers from 43 manufacturing companies received the study questionnaire from which 56 were valid for data analysis. The study results are presented using multiple regression analysis.
Findings: The results using multiple regressions indicate that Just in Time (JIT), Total Quality Management (TQM) and Product Diversity (PD) has a significant influence on costing systems design.
Implications: This study provides evidence on the importance of using management practices as a driver for companies to use a broader perspective for designing costing systems. Responding managers have now empirical evidence regarding the manufacturing practices needed to design costing systems to their companies.
Originality/Value: This is the first attempt to examine the manufacturing practices as a driver for cost system design. The study also provides significant managerial implications on how to use manufacturing practices to ensure better cost system design.
Keywords
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- Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357. https://doi.org/10.1108/00070700610661321 DOI: https://doi.org/10.1108/00070700610661321
- Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003 DOI: https://doi.org/10.1016/j.bar.2007.11.003
- Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: field study evidence. Management accounting research, 12(3), 261-279. https://doi.org/10.1006/mare.2001.0168 DOI: https://doi.org/10.1006/mare.2001.0168
- Ahmad, M. A. (2015). An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan (Case Study—Industrial Companies—ASE). Journal ofEconornic Theory, 9(1), 1-7.
- Al-Omiri, M., & Drury, C. M. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management accounting research, 18(4), 399-424. https://doi.org/10.1016/j.mar.2007.02.002 DOI: https://doi.org/10.1016/j.mar.2007.02.002
- Ammar, S. (2017). Enterprise systems, business process management and UK-management accounting practices: Cross-sectional case studies. Qualitative Research in Accounting & Management, 14(3), 230-281. https://doi.org/10.1108/QRAM-05-2016-0044 DOI: https://doi.org/10.1108/QRAM-05-2016-0044
- Anderson, S. W. (1995). A framework for assessing cost management system changes: the case of activity-based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research, 7, 1-51.
- Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525-559. https://doi.org/10.1016/S0361-3682(99)00018-5 DOI: https://doi.org/10.1016/S0361-3682(99)00018-5
- Armitage, H. M., Webb, A., & Glynn, J. (2016). The use of management accounting techniques by small and mediumâ€sized enterprises: a field study of Canadian and Australian practice. Accounting Perspectives, 15(1), 31-69. https://doi.org/10.1111/1911-3838.12089 DOI: https://doi.org/10.1111/1911-3838.12089
- Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698. https://doi.org/10.1016/S0361-3682(02)00102-2 DOI: https://doi.org/10.1016/S0361-3682(02)00102-2
- Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management accounting research, 8(1), 3-17. https://doi.org/10.1006/mare.1996.0031 DOI: https://doi.org/10.1006/mare.1996.0031
- Boerema, A., Van Passel, S., & Meire, P. (2018). Cost-Effectiveness Analysis of Ecosystem Management With Ecosystem Services: From Theory to Practice. Ecological Economics, 15(2), 207-218. https://doi.org/10.1016/j.ecolecon.2018.06.005 DOI: https://doi.org/10.1016/j.ecolecon.2018.06.005
- Brierley, J. A. (2008). Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research, 20(s1), 61-78. https://doi.org/10.2308/jmar.2008.20.s-1.61 DOI: https://doi.org/10.2308/jmar.2008.20.s-1.61
- Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activityâ€based costing in Australia. Accounting & Finance, 44(3), 329-356. https://doi.org/10.1111/j.1467-629x.2004.00118.x DOI: https://doi.org/10.1111/j.1467-629x.2004.00118.x
- Bryman, A., & Cramer, D. (2002). Quantitative data analysis with SPSS Release 10 for Windows: A guide for social scientists: Routledge. https://doi.org/10.4324/9780203471548 DOI: https://doi.org/10.4324/9780203471548
- Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial performance. Management accounting research, 13(1), 1-39. https://doi.org/10.1006/mare.2001.0175 DOI: https://doi.org/10.1006/mare.2001.0175
- Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7 DOI: https://doi.org/10.1016/S0361-3682(01)00027-7
- Cinquini, L., Collini, P., Marelli, A., & Tenucci, A. (2015). Change in the relevance of cost information and costing systems: evidence from two Italian surveys. Journal of Management & Governance, 19(3), 557-587. https://doi.org/10.1007/s10997-013-9275-4 DOI: https://doi.org/10.1007/s10997-013-9275-4
- Cooper, R. B., & Zmud, R. W. (1990). Information technology implementation research: a technological diffusion approach. Management Science, 36(2), 123-139. https://doi.org/10.1287/mnsc.36.2.123 DOI: https://doi.org/10.1287/mnsc.36.2.123
- Dale, B. G., Cooper, C. L., & Wilkinson, A. (1997). Managing quality and human resources: A guide to continuous improvement: Blackwell.
- Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15(1-2), 3-25. https://doi.org/10.1016/0361-3682(90)90010-R DOI: https://doi.org/10.1016/0361-3682(90)90010-R
- Drury, C. (2013). Management and cost accounting: Springer.
- Drury, C., & Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37(1), 47-84. https://doi.org/10.1016/j.bar.2004.08.003 DOI: https://doi.org/10.1016/j.bar.2004.08.003
- Drury, C., & Tayles, M. (2006). Profitability analysis in UK organizations: an exploratory study. The British Accounting Review, 38(4), 405-425. https://doi.org/10.1016/j.bar.2006.05.003 DOI: https://doi.org/10.1016/j.bar.2006.05.003
- Field, A. (2000). Discovering Statistics Using SPSS for Windows: Advanced Techniques for the Beginner. 2000: Sage Publication.
- Fullerton, R. R., & McWatters, C. S. (2002). The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society, 27(8), 711-735. https://doi.org/10.1016/S0361-3682(02)00012-0 DOI: https://doi.org/10.1016/S0361-3682(02)00012-0
- Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122. https://doi.org/10.1016/S0361-3682(96)00031-1 DOI: https://doi.org/10.1016/S0361-3682(96)00031-1
- Gunasekaran, A., Marri, H., & Yusuf, Y. (1999). Application of activity-based costing: some case experiences. Managerial Auditing Journal, 14(6), 286-293. https://doi.org/10.1108/02686909910280217 DOI: https://doi.org/10.1108/02686909910280217
- Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (1998). Multivariate data analysis (Vol. 5): Prentice Hall Upper Saddle River, NJ.
- Hair JR, F., Babin, B., Money, H., & Samouel, P. (2003). Essentials of Business Research Methods. 2003: John Wiley & Sons, Inc: USA.
- Haroun, A. E. (2015). Maintenance cost estimation: application of activity-based costing as a fair estimate method. Journal of Quality in Maintenance Engineering, 21(3), 258-270. https://doi.org/10.1108/JQME-04-2015-0015 DOI: https://doi.org/10.1108/JQME-04-2015-0015
- Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest companies. Management accounting research, 6(2), 137-153. https://doi.org/10.1006/mare.1995.1008 DOI: https://doi.org/10.1006/mare.1995.1008
- Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management accounting research, 11(3), 349-362. https://doi.org/10.1006/mare.2000.0135 DOI: https://doi.org/10.1006/mare.2000.0135
- Johnson, H. T., & Kaplan, R. S. (1987). The rise and fall of management accounting [2]. Strategic Finance, 68(7), 22. https://doi.org/10.1109/EMR.1987.4306297 DOI: https://doi.org/10.1109/EMR.1987.4306297
- Kennedy, T., & Affleck-Graves, J. (2001). The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research, 13(1), 19-45. https://doi.org/10.2308/jmar.2001.13.1.19 DOI: https://doi.org/10.2308/jmar.2001.13.1.19
- Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239.
- Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649-672. https://doi.org/10.1016/S0361-3682(99)00011-2 DOI: https://doi.org/10.1016/S0361-3682(99)00011-2
- McAdam, R., & Bannister, A. (2001). Business performance measurement and change management within a TQM framework. International Journal of Operations & Production Management, 21(1/2), 88-108. https://doi.org/10.1108/01443570110358477 DOI: https://doi.org/10.1108/01443570110358477
- McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217-237.
- Moschidis, O., Chatzipetrou, E., & Tsiotras, G. (2018). Quality costing and quality management maturity in Greece. International Journal of Productivity and Performance Management, 67(1), 171-191. https://doi.org/10.1108/IJPPM-08-2016-0152 DOI: https://doi.org/10.1108/IJPPM-08-2016-0152
- Oppenheim, A. N. (2000). Questionnaire design, interviewing and attitude measurement: Bloomsbury Publishing.
- Pavlatos, O., & Kostakis, H. (2015). Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting, 31(1), 150-164. https://doi.org/10.1016/j.adiac.2015.03.016 DOI: https://doi.org/10.1016/j.adiac.2015.03.016
- Pierce, B., & Brown, R. (2006). Perceived success of costing systems: Activity-based and traditional systems compared. Journal of Applied Accounting Research, 8(1), 108-161. https://doi.org/10.1108/96754260680001046 DOI: https://doi.org/10.1108/96754260680001046
- Ratnatunga, J. (1999). Cost and Effect: Using integrated cost systems to drive profitability and performance by Kaplan, RS and Cooper, R. Monash Mt Eliza Business Review, 19-21.
- Schoute, M., & Budding, T. (2017). Stakeholders’ information needs, cost system design, and cost system effectiveness in Dutch local government. Financial Accountability & Management, 33(1), 77-101. https://doi.org/10.1111/faam.12116 DOI: https://doi.org/10.1111/faam.12116
- Shea, V. J., Waldrup, B. E., Xu, H., & Williamson, S. (2018). Error Rate Impacts on Decision Efficacy: Activity-Based Costing Systems in Small Business. Quarterly Review of Business Disciplines, 5(1), 59-71.
- Shields, M. D. (1998). Management accounting practices in Europe: a perspective from the States. Management accounting research, 9(4), 501-513. https://doi.org/10.1006/mare.1998.0081 DOI: https://doi.org/10.1006/mare.1998.0081
- Upton, D. (1998). Justâ€inâ€time and performance measurement systems. International Journal of Operations & Production Management, 18(11), 1101-1110. https://doi.org/10.1108/01443579810231688 DOI: https://doi.org/10.1108/01443579810231688
- Uyar, A., & Kuzey, C. (2016). Does management accounting mediate the relationship between cost system design and performance? Advances in accounting, 35, 170-176. https://doi.org/10.1016/j.adiac.2016.06.004 DOI: https://doi.org/10.1016/j.adiac.2016.06.004
- Wu, J., Boateng, A., & Drury, C. M. (2007). An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs. The International Journal of Accounting, 42(2), 171-185. https://doi.org/10.1016/j.intacc.2007.04.005 DOI: https://doi.org/10.1016/j.intacc.2007.04.005
- Young, S. M., & Selto, F. H. (1991). New manufacturing practices and cost management: a review of the literature and directions for research. Journal of Accounting Literature, 10, 265-298.
References
Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357. https://doi.org/10.1108/00070700610661321 DOI: https://doi.org/10.1108/00070700610661321
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003 DOI: https://doi.org/10.1016/j.bar.2007.11.003
Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: field study evidence. Management accounting research, 12(3), 261-279. https://doi.org/10.1006/mare.2001.0168 DOI: https://doi.org/10.1006/mare.2001.0168
Ahmad, M. A. (2015). An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan (Case Study—Industrial Companies—ASE). Journal ofEconornic Theory, 9(1), 1-7.
Al-Omiri, M., & Drury, C. M. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management accounting research, 18(4), 399-424. https://doi.org/10.1016/j.mar.2007.02.002 DOI: https://doi.org/10.1016/j.mar.2007.02.002
Ammar, S. (2017). Enterprise systems, business process management and UK-management accounting practices: Cross-sectional case studies. Qualitative Research in Accounting & Management, 14(3), 230-281. https://doi.org/10.1108/QRAM-05-2016-0044 DOI: https://doi.org/10.1108/QRAM-05-2016-0044
Anderson, S. W. (1995). A framework for assessing cost management system changes: the case of activity-based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research, 7, 1-51.
Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525-559. https://doi.org/10.1016/S0361-3682(99)00018-5 DOI: https://doi.org/10.1016/S0361-3682(99)00018-5
Armitage, H. M., Webb, A., & Glynn, J. (2016). The use of management accounting techniques by small and mediumâ€sized enterprises: a field study of Canadian and Australian practice. Accounting Perspectives, 15(1), 31-69. https://doi.org/10.1111/1911-3838.12089 DOI: https://doi.org/10.1111/1911-3838.12089
Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698. https://doi.org/10.1016/S0361-3682(02)00102-2 DOI: https://doi.org/10.1016/S0361-3682(02)00102-2
Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management accounting research, 8(1), 3-17. https://doi.org/10.1006/mare.1996.0031 DOI: https://doi.org/10.1006/mare.1996.0031
Boerema, A., Van Passel, S., & Meire, P. (2018). Cost-Effectiveness Analysis of Ecosystem Management With Ecosystem Services: From Theory to Practice. Ecological Economics, 15(2), 207-218. https://doi.org/10.1016/j.ecolecon.2018.06.005 DOI: https://doi.org/10.1016/j.ecolecon.2018.06.005
Brierley, J. A. (2008). Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research, 20(s1), 61-78. https://doi.org/10.2308/jmar.2008.20.s-1.61 DOI: https://doi.org/10.2308/jmar.2008.20.s-1.61
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activityâ€based costing in Australia. Accounting & Finance, 44(3), 329-356. https://doi.org/10.1111/j.1467-629x.2004.00118.x DOI: https://doi.org/10.1111/j.1467-629x.2004.00118.x
Bryman, A., & Cramer, D. (2002). Quantitative data analysis with SPSS Release 10 for Windows: A guide for social scientists: Routledge. https://doi.org/10.4324/9780203471548 DOI: https://doi.org/10.4324/9780203471548
Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial performance. Management accounting research, 13(1), 1-39. https://doi.org/10.1006/mare.2001.0175 DOI: https://doi.org/10.1006/mare.2001.0175
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7 DOI: https://doi.org/10.1016/S0361-3682(01)00027-7
Cinquini, L., Collini, P., Marelli, A., & Tenucci, A. (2015). Change in the relevance of cost information and costing systems: evidence from two Italian surveys. Journal of Management & Governance, 19(3), 557-587. https://doi.org/10.1007/s10997-013-9275-4 DOI: https://doi.org/10.1007/s10997-013-9275-4
Cooper, R. B., & Zmud, R. W. (1990). Information technology implementation research: a technological diffusion approach. Management Science, 36(2), 123-139. https://doi.org/10.1287/mnsc.36.2.123 DOI: https://doi.org/10.1287/mnsc.36.2.123
Dale, B. G., Cooper, C. L., & Wilkinson, A. (1997). Managing quality and human resources: A guide to continuous improvement: Blackwell.
Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15(1-2), 3-25. https://doi.org/10.1016/0361-3682(90)90010-R DOI: https://doi.org/10.1016/0361-3682(90)90010-R
Drury, C. (2013). Management and cost accounting: Springer.
Drury, C., & Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37(1), 47-84. https://doi.org/10.1016/j.bar.2004.08.003 DOI: https://doi.org/10.1016/j.bar.2004.08.003
Drury, C., & Tayles, M. (2006). Profitability analysis in UK organizations: an exploratory study. The British Accounting Review, 38(4), 405-425. https://doi.org/10.1016/j.bar.2006.05.003 DOI: https://doi.org/10.1016/j.bar.2006.05.003
Field, A. (2000). Discovering Statistics Using SPSS for Windows: Advanced Techniques for the Beginner. 2000: Sage Publication.
Fullerton, R. R., & McWatters, C. S. (2002). The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society, 27(8), 711-735. https://doi.org/10.1016/S0361-3682(02)00012-0 DOI: https://doi.org/10.1016/S0361-3682(02)00012-0
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122. https://doi.org/10.1016/S0361-3682(96)00031-1 DOI: https://doi.org/10.1016/S0361-3682(96)00031-1
Gunasekaran, A., Marri, H., & Yusuf, Y. (1999). Application of activity-based costing: some case experiences. Managerial Auditing Journal, 14(6), 286-293. https://doi.org/10.1108/02686909910280217 DOI: https://doi.org/10.1108/02686909910280217
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (1998). Multivariate data analysis (Vol. 5): Prentice Hall Upper Saddle River, NJ.
Hair JR, F., Babin, B., Money, H., & Samouel, P. (2003). Essentials of Business Research Methods. 2003: John Wiley & Sons, Inc: USA.
Haroun, A. E. (2015). Maintenance cost estimation: application of activity-based costing as a fair estimate method. Journal of Quality in Maintenance Engineering, 21(3), 258-270. https://doi.org/10.1108/JQME-04-2015-0015 DOI: https://doi.org/10.1108/JQME-04-2015-0015
Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest companies. Management accounting research, 6(2), 137-153. https://doi.org/10.1006/mare.1995.1008 DOI: https://doi.org/10.1006/mare.1995.1008
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management accounting research, 11(3), 349-362. https://doi.org/10.1006/mare.2000.0135 DOI: https://doi.org/10.1006/mare.2000.0135
Johnson, H. T., & Kaplan, R. S. (1987). The rise and fall of management accounting [2]. Strategic Finance, 68(7), 22. https://doi.org/10.1109/EMR.1987.4306297 DOI: https://doi.org/10.1109/EMR.1987.4306297
Kennedy, T., & Affleck-Graves, J. (2001). The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research, 13(1), 19-45. https://doi.org/10.2308/jmar.2001.13.1.19 DOI: https://doi.org/10.2308/jmar.2001.13.1.19
Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649-672. https://doi.org/10.1016/S0361-3682(99)00011-2 DOI: https://doi.org/10.1016/S0361-3682(99)00011-2
McAdam, R., & Bannister, A. (2001). Business performance measurement and change management within a TQM framework. International Journal of Operations & Production Management, 21(1/2), 88-108. https://doi.org/10.1108/01443570110358477 DOI: https://doi.org/10.1108/01443570110358477
McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217-237.
Moschidis, O., Chatzipetrou, E., & Tsiotras, G. (2018). Quality costing and quality management maturity in Greece. International Journal of Productivity and Performance Management, 67(1), 171-191. https://doi.org/10.1108/IJPPM-08-2016-0152 DOI: https://doi.org/10.1108/IJPPM-08-2016-0152
Oppenheim, A. N. (2000). Questionnaire design, interviewing and attitude measurement: Bloomsbury Publishing.
Pavlatos, O., & Kostakis, H. (2015). Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting, 31(1), 150-164. https://doi.org/10.1016/j.adiac.2015.03.016 DOI: https://doi.org/10.1016/j.adiac.2015.03.016
Pierce, B., & Brown, R. (2006). Perceived success of costing systems: Activity-based and traditional systems compared. Journal of Applied Accounting Research, 8(1), 108-161. https://doi.org/10.1108/96754260680001046 DOI: https://doi.org/10.1108/96754260680001046
Ratnatunga, J. (1999). Cost and Effect: Using integrated cost systems to drive profitability and performance by Kaplan, RS and Cooper, R. Monash Mt Eliza Business Review, 19-21.
Schoute, M., & Budding, T. (2017). Stakeholders’ information needs, cost system design, and cost system effectiveness in Dutch local government. Financial Accountability & Management, 33(1), 77-101. https://doi.org/10.1111/faam.12116 DOI: https://doi.org/10.1111/faam.12116
Shea, V. J., Waldrup, B. E., Xu, H., & Williamson, S. (2018). Error Rate Impacts on Decision Efficacy: Activity-Based Costing Systems in Small Business. Quarterly Review of Business Disciplines, 5(1), 59-71.
Shields, M. D. (1998). Management accounting practices in Europe: a perspective from the States. Management accounting research, 9(4), 501-513. https://doi.org/10.1006/mare.1998.0081 DOI: https://doi.org/10.1006/mare.1998.0081
Upton, D. (1998). Justâ€inâ€time and performance measurement systems. International Journal of Operations & Production Management, 18(11), 1101-1110. https://doi.org/10.1108/01443579810231688 DOI: https://doi.org/10.1108/01443579810231688
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