Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Journal of Business Economics
Erschienen in: Journal of Business Economics 2/2014

01.02.2014 | Original Paper

Antecedents of the adoption and success of strategic cost management methods: a meta-analytic investigation

verfasst von: Thomas W. Guenther, Simone Gaebler

Erschienen in: Journal of Business Economics | Ausgabe 2/2014

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

In the course of this study, a quantitative meta-analysis of the antecedents of the adoption and success of strategic cost management methods was conducted, based on 50 primary studies. Primarily qualitative reviews of previous literature in this field were expanded by examining and comparing the effect sizes of and between antecedents of primary studies and by integrating their diverse measurements of effects. The mediation of relationships between antecedents was quantitatively explored and integrated using a comprehensive structural model which is unaccounted for in current literature reviews. Quantitative moderator analyses demonstrated that conflicting effects could be explained by referring to country of origin, firm size, objects of analysis, and the position of respondents. The majority of these relationships could be seen to be valid across countries and industries. Surprisingly, however, most of the external, technological, and organisational context variables had no significance or only a weak impact, whereas a network of internal individual characteristics of responsible managers (such as the identification with cost management or the methodological knowledge of managers) had a strong correlation with the adoption and success of cost management methods.
Nächster Artikel Integration of business process management and knowledge management: state of the art, current research and future prospects

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Journal of Business Economics

From January 2013, the Zeitschrift für Betriebswirtschaft (ZfB) is published in English under the title Journal of Business Economics (JBE). The Journal of Business Economics (JBE) aims at encouraging theoretical and applied research in the field of business economics and business administration, promoting the exchange of ideas between science and practice.

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Anhänge
Nur mit Berechtigung zugänglich
Fußnoten
1
The difference between decision and use lies in those firms that decided to implement a CM method, but did not start so far and in those firms that gave up implementation again. Many primary studies do not explicitly deliver information about how they proceed with these groups. (Cf. Chongruksut 2002, Askarany 2006, Ax et al. 2008).
 
2
Firm size is regarded as an independent variable in our study. However, this does not contradict checking for a moderating effect as it cannot be excluded per se that a variable has both a direct and a moderating effect. Cf. Cagwin and Bouwman 2002, p. 6.
 
3
Small is defined as headcount < 100 employees and net sales < 50 Mill. $; medium is 100 < employees < 1,000, and 50 Mill. $ < Sales < 1 Bill. $; large is > 1,000 employees and > 1 Bill. $; Cf. Stoi 1999, p. 139; Hoque 2000, p. 140f.
 
4
For interested readers the code book can be delivered on demand.
 
5
Rustenbach (2003) recommends moderator analyses for a minimum study size of 15 and for the outlier analysis of six primary studies. As in our study k = 17 in the maximum, the minimum of both recommendation was chosen as a threshold, i. e., k = 6.
 
Literatur
Abdel-Kader M, Luther R (2006) Management accounting practices in the British food and drinks industry. Br Food J 108(5):336–357
Anand M, Sahay BS, Saha S (2005) Activity-based cost management practices in India: an empirical study. Decision 32(1):123–152
Anderson SW (1995) A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986–1993. J Manag Account Res 7:1–51
Anderson SW, Hesford JW, Young SM (2002) Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Account Organ Soc 27(3):195–211 [MA]
Anderson SW, Lanen WN (1999) Economic transition, strategy and the evolution of management accounting practices: The case of India. Account Organ Soc 24(5–6):379–412
Ansari S, Bell J, Okano H (2008) Target costing: Uncharted research territory. In: Chapman CS, Hopwood AG, Shields MD (eds) Handbook of management accounting research, vol 2. Elsevier, Amsterdam, pp 507–530
Armitage HM, Nicholson R (1993) Activity based costing: a survey of Canadian practice, Society of Management Accountants of Canada, Issue paper, no. 3
Ax C, Greve J, Nilsson U (2008) The impact of competition and uncertainty on the adoption of target costing. Int J Prod Econ 115(1):92–103 [MA]
Baird KM, Harrison GL, Reeve RC (2004) Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors. Manage Account Res 15(4):383–399 [MA]
Ballas A, Venieris G (2003) A survey of management accounting practice in Greek firms. In: Bhimani A (ed) Management accounting: European perspectives. Oxford University Press, Oxford, pp 123–139
Banker RD, Chen TY, Bardhan I (2008) The role of manufacturing practices in mediating the impact of activity-based costing of plant performance. Account Organ Soc 33(1):1–19 [MA]
Bäurle R, Schulte C (1992) Effektives Kostenmanagement: Anforderungen und neue Ansätze. In: Schulte C (ed) Effektives Kostenmanagement. Schäffer-Poeschel, Stuttgart, pp 3–27
Berliner C, Brimson JA (1988) Cost management for today’s advanced manufacturing. Harvard Business School Press, Boston
Bjørnenak T (1997) Diffusion and accounting: the case of ABC in Norway. Manag Account Res 8(1):3–17 [MA]
Booth P, Giacobbe F (1999) Activity based costing in Australian manufacturing firms: the ‘state of play’. Contemp Perspect Manag Account 35–61 [MA]
Borenstein M (2005) Software for publication bias. In: Rothstein H, Sutton AJ, Borenstein M (eds) Publication bias in meta-analysis, prevention, assessment and adjustments. Wiley, Chichester, pp 193–219
Brede H (1994) Verbreitung des Kostenmanagements in schweizerischen Großunternehmen, Ergebnisse einer empirischen Untersuchung. Die Unternehm 48(5):335–350
Brierley JA, Cowton CJ, Drury C (2006) A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing. Int J Prod Econ 100(2):314–321 [MA]
Brokemper A (1998) Strategieorientiertes Kostenmanagement. Dissertation, Vahlen, München
Brown DA, Booth P, Giacobbe F (2004) Technological and organizational influences on the adoption of activity-based costing in Australia. Account Financ 44(3):329–356 [MA]
Burns T, Stalker GM (1961) The management of innovation. Tavistock, London
Cadez S, Guilding C (2007) Benchmarking the incidence of strategic management accounting in Slovenia. J Account Organ Change 3(2):126–146
Cagwin D, Bouwman MJ (2002) The association between activity-based costing and improvement in financial performance. Manag Account Res 13:1–39
Can K (1997) Strategic cost management: Konzept, Instrumente, Leistungsmessung. Dissertation, St. Gallen
Chapman CS (1997) Reflections on a contingent view of accounting. Account Organ Soc 22(2):189–205
Chen G, Firth M, Park K (2001) The implementation and benefits of activity-based costing: A Hong Kong study. Asian Rev Account 9(2):23–37 [MA]
Chenhall RH (2003) Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Account Organ Soc 28(2–3):127–168
Chenhall RH (2004) The role of cognitive and affective conflict in early implementation of activity-based cost management. Behav Res Account 16:19–44 [MA]
Chenhall RH, Langfield-Smith K (1998) Adoption and benefits of management accounting practices: an Australian study. Manag Account Res 9(1):1–19
Chongruksut W (2002) Adoption of activity based costing in Thailand. Dissertation, Victoria University, Victoria. [MA]
Chow CW, Duh RR, Xiao JZ (2007) Management accounting practices in the People’s Republic of China. In: Chapman CS, Hopwood AG, Shields MD (eds) Handbook of management accounting research, vol 2. Elsevier, Amsterdam, pp 923–967
Clarke PJ, Hill NT, Stevens K (1999) Activity-based costing in Ireland: barriers to, and opportunities for change. Crit Perspect Account 10:443–468 [MA]
Clarke PJ, Mullins T (2001) Activity based costing in the non-manufacturing sector in Ireland: a preliminary investigation. Irish J Manag 7:1–18 [MA]
Cobb I, Innes J, Mitchell F (1992) Activity based costing, problems in practice. Chartered Institute of Management Accountants, London
Cohen JW (1988) Statistical power analysis for the behavioral sciences, 2nd edn. Erlbaum, Hillsdale
Cohen S, Venieris G, Kaimenaki E (2005) ABC: adopters, supporters, deniers and unawares. Manag Audit J 20(9):981–1000 [MA]
Cook TD, Campbell DT (1979) Quasi-experimentation. Design and analysis issues for field settings. Houghton Mifflin, Boston
Cooper R, Kaplan RS (1998) The promise and the peril of integrated cost systems. Harv Bus Rev 76:109–119
Cooper R (1992) Implementing activity-based cost management: moving from analysis to action. Implementation experiences at eight companies. Institute of Management Accountants, Montvale
Cooper RB, Zmud RW (1990) Information technology implementation research: a technological diffusion approach. Manag Sci 36(2):123–139
Cornick M, Cooper W, Wilson SB (1988) How do companies analyze overhead. Manag Account 1988:41–43
Czienskowski U (2003) Meta-analysis—not just research synthesis. In: Schulze R, Holling H, Böhning D (eds) Meta-analysis, New developments and applications in medical and social sciences. Hogrefe & Huber, Cambridge, pp 141–152
Daschmann HA (1994) Erfolgsfaktoren mittelständischer Unternehmen, Ein Beitrag zur Erfolgsfaktorenforschung. Dissertation, Schäffer-Poeschel, Stuttgart
Dekker H, Smidt P (2003) A survey of the adoption and use of target costing in Dutch firms. Int J Prod Econ 84(3):293–305 [MA]
Donaldson L (2001) The contingency theory of organizations. Sage, Thousand Oaks
Drury C, Tayles M (1994) Product costing in UK manufacturing organizations. Eur Account Rev 3(3):443–469
Dunk AS (2004) Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Manage Account Res 15(4):401–414 [MA]
Ellram LM (1995) Total cost of ownership: an analysis approach for purchasing. Int J Phys Distrib Logist Manag 25(8):4–23
Eysenck HJ (1978) An exercise in mega-silliness. Am Psychol 33(5):517
Field AP (2001) Meta-analysis of correlation coefficients: a Monte Carlo comparison of fixed- and random-effects methods. Psychol Methods 2001(6):161–180
Filatotchev I, Allcock D (2010) Corporate governance and executive remuneration: a contingency framework. Acad Manage Perspect 24(1):20–33
Fisher JG (1998) Contingency theory, management control systems and firm outcomes: Past results and future directions. Behav Res Account 10(Supplement):47–64
Fortin A, Haffaf H, Viger C (2007) The measurement of the success of activity-based costing and its determinants: a study within Canadian federal government organizations. Account Perspect 6(3):231–262 [MA]
Foster G, Swenson DW (1997) Measuring the success of activity-based cost management and its determinants. J Manage Account Res 9:109–141 [MA]
Franz K-P, Kajüter P (2002) Proaktives Kostenmanagement. In: Franz K-P, Kajüter P (eds) Kostenmanagement, Wertsteigerung durch systematische Kostensteuerung, 2ndedn. Schäffer-Poeschel, Stuttgart, pp 4–32
Frey K, Gordon LA (1999) ABC, strategy and business unit performance. Int J Appl Qual Manag 2(1):1–23 [MA]
Fricke R, Treinies G (1985) Einführung in die Metaanalyse, Methoden der Psychologie, Band 3. Huber, Bern
Friedl B (2009) Kostenmanagement. Lucius & Lucius, Stuttgart
Gaiser B (1998) Prozesskostenrechnung und activity based costing. In: Horváth & Partner (eds) Prozesskostenmanagement, 2nd edn. Vahlen, München, pp 65–77
Gmür M, Schwerdt B (2005) Der Beitrag des Personalmanagements zum Unternehmenserfolg. Eine Metaanalyse nach 20 Jahren Erfolgsfaktorenforschung. ZfP 19(3):221–251
Gordon LA, Silvester KJ (1999) Stock market reactions to activity-based costing adoptions. J Account Public Policy 18(3):229–251
Gosselin M (1997) The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Account Organ Soc 22(2):105–122 [MA]
Gosselin M (2008) A review of activity-based costing: Technique, implementation and consequences. In: Chapman CS, Hopwood AG, Shields MD (eds) Handbook of management accounting research, vol 2. Elsevier, Amsterdam
Götze U (2007) Kostenrechnung und Kostenmanagement, 4th edn. Springer, Berlin
Grafton J, Lillis AM, Widener SK (2010) The role of performance measurement and evaluation in building organizational capabilities and performance. Account Organ Soc 35:689–706
Guenther T (1997) Neuentwicklungen der Kostenrechnung, eine Antwort auf geänderte Fragestellungen. In: Freidank C-C, Götze U, Huch B (eds) Kostenmanagement, Aktuelle Konzepte und Anwendungen. Springer, Berlin, pp 97–120
Haenecke H (2002) Methodenorientierte Systematisierung der Kritik an der Erfolgsfaktorenforschung. ZfB 76(2):165–183
Hansen DR, Mowen MM (2003) Cost management: accounting and control, 4th edn. Thomson, Mason
Hardt R (2002) Kostenmanagement, 2nd edn. Oldenbourg, München
Hartmann FGH, Moers F (1999) Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis. Account Organ Soc 24(4):291–315
Hauschildt J (2003) Zum Stellenwert der empirischen betriebswirtschaftlichen Forschung. In: Schwaiger M, Harhoff D (eds) Empirie und Betriebswirtschaft, Entwicklungen und Perspektiven. Schäffer-Poeschel, Stuttgart, pp 3–24
Hedges LV (1990) Directions for future methodology. In: Wachter KW, Straf ML (eds) The Future of meta-analysis. Russell Sage, New York, pp 11–26
Hedges LV, Olkin I (2002) Statistical methods for meta-analysis, 8th edn. Academic Press, San Dieg
Henri JF (2006) Organizational culture and performance measurement systems. Account Organ Soc 31:77–103
Himme A (2009a) Kostenmanagement: Bestandsaufnahme und kritische Beurteilung der empirischen Forschung. ZfB 79:1051–1098
Himme A (2009b) Kostenmanagement-Projekte in Deutschland. Controlling 21(7):402–408
Himme A (2012) Critical success factors of strategic cost reduction, Results from an empirical survey of German cost reduction projects. J Manag Con 23(3):183–210 [MA]
Hofstede G (2008) Culture’s consequences, comparing values, behaviors, institutions, and organizations across nations, 2nd edn. Sage, Thousand Oaks
Hollister J, Roztocki N, Schultz SM (2004) An international comparsion of the use of cost management and financial tools. J Account Financ Res 12(5):42–48
Hoque Z (2000) Just-in-time production, automation, cost allocation practices and importance of cost information: an empirical investigation in New Zealand-based manufacturing organizations. Br Account Rev 32:133–159 [MA]
Horváth P, Mayer R (1989) Prozesskostenrechnung, Der neue Weg zu mehr Kostentransparenz und wirkungsvolleren Unternehmensstrategien. Controlling 1(4):214–219
Horváth P, Mayer R (1995) Konzeption und Entwicklung der Prozesskostenrechnung. In: Männel W (ed) Prozesskostenrechnung, Bedeutung, Methoden, Branchenerfahrungen, Softwarelösungen, Gabler, Wiesbaden, pp 59–86
Hungenberg H, Kaufmann L (2001) Kostenmanagement, 2nd edn. Oldenbourg, München
Hunter JE, Schmidt FL (1994) Methods of meta-analysis. Correcting error and bias in research findings. Sage, Newbury Park
Hutzschenreuter T, Kleindienst I (2006) Strategy-process research: What have we learned and what is still to be explored. J Manag 32(5):673–720
Innes J, Mitchell F (1991) Activity based costing—a survey of CIMA members. Manag Account 69(10):28–30 [MA]
Innes J, Mitchell F (1995) ABC: a follow-up survey of CIMA members. Manag Account 73(7):50–51
Innes J, Mitchell F, Sinclair D (2000) Activity based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Manag Account Res 11:349–362
Jaccard J, Turrisi R, Wan CK (1993) Interaction effects in multiple regression, 5th edn. Sage, Newbury Park
Kajüter P (2000) Proaktives Kostenmanagement, Konzeption und Realprofile. Dissertation, DUV, Wiesbaden
Kajüter P (2005) Kostenmanagement in der deutschen Unternehmenspraxis. Empirische Befunde einer branchenübergreifenden Feldstudie. ZfbF 57(1):79–100 [MA]
Kaplan RS, Cooper R (1998) Cost and effect: using integrated cost systems to drive profitability and performance. Harvard Business School Press, Boston
Kennedy T, Affleck-Graves J (2001) The impact of activity-based costing techniques on firm performance. J Manag Account Res 13:19–45
Kremin-Buch B (2007) Strategisches Kostenmanagement, Grundlagen und moderne Instrumente, 4th edn. Gabler, Wiesbaden
Krump F (2003) Diffusion prozessorientierter Kostenrechnungssysteme: state of the art in der österreichischen Unternehmenspraxis. DUV, Wiesbaden [MA]
Krumwiede K (1998) The implementation stages of activity-based costing and the impact of contextual and organizational factors. J Manag Account Res 10:239–277 [MA]
Lawrence PR, Lorsch JW (1967) Organization and environment: managing differentiation and integration. Harvard Press, Boston
Lamla J (1995) Prozessbenchmarking dargestellt an Unternehmen der Antriebstechnik. Dissertation, Vahlen, München
Lee YP, Zailani S, Soh KL (2006) Understanding factors for benchmarking adoption, new evidence from Malaysia. Benchmark Int J 13(5):548–565
Lipsey MW (1994) Identifying potentially interesting variables and analysis opportunities. In: Cooper H, Hedges LV (eds) The handbook of research synthesis. Russell Sage, New York
Luft J, Shields MD (2003) Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Account Organ Soc 28(2–3):169–249
Maelah R, Ibrahim DN (2006) Activity based costing (ABC) adoption among manufacturing organizations—the case of Malaysia. Int J Bus Soc 7(1):70–101 [MA]
Maiga AS, Jacobs FA (2003) Balanced scorecard, activity-based costing and company performance: an empirical analysis. J Manag Issues 15(3):283–301 [MA]
Malmi T (1999) Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Account Organ Soc 24(8):649–672
McGowan AS (1998) Perceived benefits of ABCM implementation. Account Horiz 12(1):31–50
McGowan AS, Klammer TP (1997) Satisfaction with activity-based cost management implementation. J Manag Account Res 9:217–237 [MA]
Möller K, Isbruch F (2007) Interorganisationales Kostenmanagement, Erfolgspotenzial oder Kooperationsrisiko? Z Plan Unternehm 18(4):387–406
Nicolai A, Kieser A (2002) Trotz eklatanter Erfolglosigkeit: Die Erfolgsfaktorenforschung weiter auf dem Erfolgskurs. DBW 62(6):579–596
Nicolaou AI (2002) Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. Int J Account Info Syst 3(1):35–62 [MA]
Otley DT (1980) The contingency theory of management accounting: achievement and prognosis. Account Organ Soc 5(4):413–428
Parker SC, Van Witteloostuijn A (2010) A general framework for estimating multidimensional contingency fit. Organ Sci 21(2):540–553
Pavlatos O, Paggios I (2009) Management accounting practices in the Greek hospitality industry. Manag Audit J 24(1):81–98 [MA]
Reeve R, Warwick D (2006) Advanced cost management systems in Australia: a study of their use and usefulness. J Appl Manag Account Res 4(1):57–70 [MA]
Reid GC, Smith JA (2000) The impact of contingencies on management accounting system development. Manag Account Res 11(4):427–450 [MA]
Rosenthal R (1979) The ‘file drawer problem’ and tolerance for null results. Psych Bull 86(3):638–641
Rosenthal R, Rubin DB (1979) Comparing significance levels of independent studies. Psych Bull 86:1165–1168
Rosenthal R, Rubin DB (1982) Comparing effect sizes of independent studies. Psych Bull 92:500–504
Rudolf M, Müller J (2004) Multivariate Verfahren, Eine praxisorientierte Einführung mit Anwendungsbeispielen in SPSS. Hogrefe, Göttingen
Rustenbach SJ (2003) Metaanalyse, Eine anwendungsorientierte Einführung. Dissertation, Huber, Bern
Schiller U, Keimer I, Egle U, Keune H (2007) Kostenmanagement in der Schweiz: Eine empirische Studie. Controlling 19(6):301–307
Schnell R, Hill PB, Esser E (1995) Methoden der empirischen Sozialforschung, 5th edn. Oldenbourg, München
Schulze R (2004) Meta-analysis: a comparison of approaches. Hogrefe & Huber, Cambridge
Schwarzer G, Antes G, Schumacher M (2003) Statistical tests for the detection of bias in meta-analysis. In: Schulze R, Holling H, Böhning D (eds) Meta-analysis, New developments and applications in medical and social sciences. Hogrefe & Huber, Cambridge, pp 71–78
Shank JK, Govindarajan V (1993) Strategic cost management: the new tool for competitive advantage. The Free Press, NewYork
Shaw R, Freeman T(1998) ABC and ERP: partners at last. Manag Account (US) :56–58
Shields MD (1995) An empirical analysis of firms’ implementation experiences with activity based costing. J Manag Account Res 9:148–166 [MA]
Shields MD (1997) Research in management accounting by North Americans in the 1990s. J Manag Account Res 9:3–61
Shields MD, Young SM (1994) Managing innovation costs: A study of cost conscious behaviour by R&D professionals. J Manag Account Res 9:175–196 [MA]
Stoi R (1999) Prozessorientiertes Kostenmanagement in der deutschen Unternehmenspraxis, Eine empirische Untersuchung. Dissertation, Vahlen, München. [MA]
Swenson D (1995) The benefits of activity-based cost management to the manufacturing industry. J Manag Account Res 7:167–180 [MA]
Tanaka M (1989) Cost planning and cost control systems in the design phase of a new product. In: Monden Y, Sakurai M (eds) Japanese management accounting: a world class approach to profit management. Productivity Press, Cambridge, pp 49–71
Tani T, Kato Y (1994) Target Costing in Japan. In: Dellmann K, Ammann H (eds) Neuere Entwicklungen im Kostenmanagement. Haupt, Bern, pp 191–222 [MA]
Ungan M (2004) Factors affecting the adoption of manufacturing best practices. Benchmark Int J 11(5):504–520
Venieris G, Cohen S (2000) Flexibility in manufacturing and activity-based costing: modeling the interrelationships.Paper presented at the 23rd Annual Congress of the European Accounting Association, Munich. [MA]
Waterhouse JH, Tiessen P (1978) A contingency framework for management accounting systems research. Account Organ Soc 3(1):65–76
Wessels S, Shotter M (2000) Organisational problems in respect of the implementation of activity-based in South Africa. Meditari Account Res 8:215–227 [MA]
Woodward DG (1997) Life cycle costing-theory, information acquisition and application. Int J Project Man 15(6):335–344
Woodward J (1965) Industrial organization theory and practice. Oxford University Press, London
Wouters M, Anderson JC, Wynstra F (2005) The adoption of total cost of ownership for sourcing decisions—a structural equations analysis. Account Organ Soc 30(2):167–191 [MA]
Metadaten
Titel
Antecedents of the adoption and success of strategic cost management methods: a meta-analytic investigation
verfasst von
Thomas W. Guenther
Simone Gaebler
Publikationsdatum
01.02.2014
Verlag
Springer Berlin Heidelberg
Erschienen in
Journal of Business Economics / Ausgabe 2/2014
Print ISSN: 0044-2372
Elektronische ISSN: 1861-8928
DOI
https://doi.org/10.1007/s11573-013-0695-z

Premium Partner

    Bildnachweise