Detail Satisfaction With Activity-Based Cost Management Implementation   Oleh:  McGowan, Annie S. ; Klammer, Thomas P. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 8 (1996) Topik: ACTIVITY - BASED COSTING; satisfaction; activity - based; cost management; implementation Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This study examines employees' satisfaction with activity - based cost management implementation across four sites. We extend a model developed by Shields and Young (1989) to examine the correlation between preparers' and users' satisfaction with ABCM implementation and behavioral, technical and situational variables describing the characteristics of the implementation and the ABCM system. Our results indicate that employees' perceptions concerning the success of ABCM implementation are, on average, favorable. Consistent with the results presented by Shields (1995), we found top management support, the adequacy of training and training resources, and the linkage of ABCM to performance evaluation systems useful in explaining participants perceptions of ABCM implementation. User involvement in the implementation and perceptions of the quality of information produced by the system also correlate positively with employees' satisfaction with ABCM implementation. Our results also indicate that perceptions related to ABCM may vary depending on the role of the individuals involved. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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