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Extent of ABC use and its consequence
Florida International University.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
2008 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed) Published
Abstract [en]

This study uses structural equation modeling to investigate the association between extent of ABC use and quality, cost, and cycle-time improvements; the relations among quality, cost, and cycle-time improvements; and the association of quality, cost, and cycle-time improvements with profitability at the manufacturing plant level. Overall, the results of the structural analyses support the theoretical model, indicating that (a) extent of ABC use has a significant positive association on cost improvement, quality improvement, and cycle-time improvement; (b) quality improvement is significantly associated with both cost improvement and profitability; (c) cost improvement is significantly associated with profitability; (d) quality improvement is significantly associated with cycle-time improvement; and (e) cycle-time improvement is significantly associated with both cost improvement and profitability. However, the direct association between extern of ABC use and profitability is not significant. Rather, the association is through cost improvement, quality improvement, and cycle-lime improvement acting as intervening variables.

Place, publisher, year, edition, pages
2008. Vol. 25, no 2, p. 533-566
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-9774Local ID: 8753fe40-5728-11dd-8454-000ea68e967bOAI: oai:DiVA.org:ltu-9774DiVA, id: diva2:982712
Note
Validerad; 2008; 20080721 (keni)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved

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Jacobs, Fred

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