The Impact of Activity‐Based Costing Techniques on Firm Performance

By T. Kennedy, J. Affleck-Graves. 2001

283 citations recorded by the source corpus.

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The effect of organizational life cycle stage on the use of activity-based costing (2007, methodology): “Auzair and Langfield-Smith (2005) and Kazanjian and Drazin (1990). Therefore, in our analyses we control for the effect of the other characteristics of the firm on the use of activity-based cost accounting.”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “Insights from activity-based costing research (ABC) suggest that ABC may not, per se, add value, but merely be correlated with other organizational variables that are the true value drivers (Kennedy and Affleck-Graves, 2001).”
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “Measurement of the adoption and use of (innovative) MAS has provided researchers with difficulties (Chenhall and Langfield-Smith, 1998; Malmi, 1999; Kennedy and Affleck-Graves, 2001; Ittner et al., 2003).”
On bringing more action into management accounting research: process considerations based on two constructive case studies (2003, background): “Lukka (2000) claims that true academic 412 European Accounting Review”