Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results

By J. Innes, Falconer Mitchell, D. Sinclair. 2000

458 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0f7a148dc4fcc3bd671b68a9ad8fc61946f1b7f6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Major
2. Bernard Pierce
3. Trevor Hopper
4. Shahzad Uddin
5. Oluwole Peter Akadiri

In Management Information Systems

1. M. Major
2. Trevor Hopper
3. Bernard Pierce
4. Shahzad Uddin
5. J. V. Helden
6. Oluwole Peter Akadiri

In Strategy and Management

1. M. Major
2. Trevor Hopper

Citations in the corpus

• A survey of factors influencing the choice of product costing systems in UK organizations (2007, unknown): “The survey evidence suggests that the ABC adoption rate has been fairly low, being approximately 15% of the companies surveyed by UK studies (Innes et al., 2000; Drury and Tayles, 2000).”
• Management accounting information and the needs of managers:Perceptions of managers and accountants compared (2003, result): “…been a significant increase in the number of published studies since then, many of those studies were based on surveys of accountants and the findings are typically reported as evidence of techniques used (e.g. Drury et al., 1993; Innes and Mitchell, 1995; Clarke et al., 1999; Innes et al., 2000).”
• Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007, background): “Consultants mimetically herded around the fashionable ware of ABC (Abrahamson, 1991, 1996; Granlund and Lukka, 1998; Malmi, 1999; Innes et al., 2000; Armstrong, 2002; Jones and Dugdale, 2002; Carmona and Gutiérrez, 2003) but their strategic positioning and influence at each level linked…”