Success in management accounting: lessons from the activity‐based costing/management experience

Abstract

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of success suggest that a profile of evidence is likely to be the most appropriate basis on which to make success judgements about management accounting. Further research on this evidential profile is called for.

Citation

Cinquini, L. and Mitchell, F. (2005), "Success in management accounting: lessons from the activity‐based costing/management experience", Journal of Accounting & Organizational Change, Vol. 1 No. 1, pp. 63-77. https://doi.org/10.1108/18325910510635290