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  • 1.
    Maiga, Adam S
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Extent of ABC use and its consequence2008In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed)
    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.

  • 2.
    Maiga, Adam S.
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Extent of ABC use and its consequences2008In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed)
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