The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kuralay Mazbayeva ◽  
Salima Barysheva ◽  
Saule Saulebaevna Saparbayeva
Keyword(s):  
Addition Product ◽  
Activity Based Costing ◽  
Cost Information ◽  
Product Diversity ◽  
Content Type ◽  
Product Costing ◽  
Synergistic Approach ◽  
Costing System ◽  
The Impact

Purpose The purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of activity-based costing (ABC) by Kazakhstani poultry organizations. The second goal is to establish the moderating impact of accountants’ involvement in the design for the costing system on the relationship between product diversity and the adoption of the ABC system. Design/methodology/approach The questionnaire was sent to all 58 poultry organizations in Kazakhstan and eventually, 43 completed questionnaires were collected, which is 74% of all Kazakhstani poultry organizations. Findings The results show that there is indeed a positive relationship between product diversity and ABC adoption when the level of diversity is used concurrently with accountants’ involvement in the design of product costing. In addition, product diversity was identified as a significant negative predictor of ABC adoption. Originality/value This study updates the literature on the rate of ABC adoption in a developing country like Kazakhstan, more specifically, in the poultry industry. It complements the understanding of the factors that influence the ABC adoption by taking a synergistic approach to factors such as product diversity and accountant involvement. At the same time, this study is one of the first empirical attempts to test the moderative role of the participation of accountants in the development of calculation systems in the ABC adoption.

scholarly journals Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs

2013 ◽  
Vol 13 (1) ◽  
pp. 27
Author(s):  
Job Dubihlela ◽  
Rosebud Rundora
Keyword(s):  
South African ◽  
Employee Training ◽  
Future Research ◽  
Activity Based Costing ◽  
Cost Information ◽  
Cost Performance ◽  
Effective Implementation ◽  
Managerial Implications ◽  
Costing System ◽  
The Impact

This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to organizational cost performance has been a subject of discourse in the past two decades. This study provides some insight into the conspicuous paradox that in spite of the theoretical benefits of ABC, very few SMEs in South Africa adopt it and that a material number of those that employ ABC do not actually implement it. It is a preliminary study which begins by describing the differences between the traditional and the ABC cost systems; particularly examining the impact of employee training and managerial commitment to ABC implementation. An overview of some literature on ABC and the value of ABC implementation in SMEs sector is provided, reporting some experiences of South African SMEs in implementing ABC. A framework for the implementation of ABC in SMEs and impact on their performance is presented. Using survey data collected from SMEs (n = 149), the results and discussions indicate the prominence of both employee training and managerial commitment as precursors to effective implementation of ABC and that its implementation impacts on SME performance. Implementation of ABC precedes the creation of a costing system that provides management with reliable cost information. The paper concludes by providing, managerial implications, limitations and proposed future research.

scholarly journals FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

2003 ◽  
Vol 5 (3) ◽  
pp. 381
Author(s):  
Johnny Jermias
Keyword(s):  
Indirect Costs ◽  
Positive Association ◽  
Activity Based Costing ◽  
Cost Information ◽  
Product Cost ◽  
Product Costing ◽  
Size Diversity ◽  
The Difference ◽  
The Impact ◽  
As If

The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

Social capital and national innovation system: a cross-country analysis

2014 ◽  
Vol 21 (4) ◽  
pp. 453-475 ◽  
Author(s):  
Sepehr Ghazinoory ◽  
Ali Bitaab ◽  
Ardeshir Lohrasbi
Keyword(s):  
Social Capital ◽  
National Level ◽  
Innovation System ◽  
Negative Effects ◽  
Content Type ◽  
Research Findings ◽  
Different Dimensions ◽  
The Impact ◽  
Positive Effect

Purpose – In the last two decades, researchers have paid much attention to the role of cultural values on economic and social development. In particular, the crucial role of different aspects of culture on the development of innovation has been stressed in the literature. Consequently, it is vital to understand how social capital, as a core cultural value, affects the innovation process and the innovative performance at the national level. However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained. Thus, the purpose of this paper is to investigate the influence of four different dimensions of social capital (institutional and interpersonal, associational life and norms) on two of the main functions of national innovation system (NIS) (entrepreneurship and knowledge creation) based on over 50,000 observations in 34 countries. Design/methodology/approach – In this regard, national-level data from the World Values Survey database was employed to quantify social capital. Entrepreneurship is, in turn, assumed to consist of three sub-indexes and 14 indicators based on the Global Entrepreneurship Index. Knowledge creation is also measured through US Patent Office applications. Also, exploratory factor analysis and structural equation modeling approach were used to build the measurement model and investigate the impact that each factor of social capital had on entrepreneurship and knowledge application, respectively. Measurement and structural models were built and their reliability and validity were tested using various fit indices. Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Findings – Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Originality/value – However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained.

Market orientation, innovation commercialization capability and firm performance relationships: the moderating role of supply chain influence

2017 ◽  
Vol 32 (7) ◽  
pp. 913-924 ◽  
Author(s):  
Jeen-Su Lim ◽  
William K. Darley ◽  
David Marion
Keyword(s):  
Supply Chain ◽  
Firm Performance ◽  
Market Orientation ◽  
Innovation Management ◽  
Strategy Formulation ◽  
Content Type ◽  
Positive Effects ◽  
The Impact ◽  
Moderating Role

Purpose The study aims to explore supply chain influence (SCI) on the linkages among market orientation, innovation capabilities and firm performance (FP), using the resource-based view as a theoretical backdrop. Design Survey data from 182 top managers who are involved in strategy formulation and innovative direction of their companies was collected and analyzed using moderated multiple regression analysis. Findings Results revealed a moderating role of the SCI in that the proactive market orientation (PMO) and FP relationship is stronger when SCI is high, and innovation commercialization capability (ICC) and FP relationship is stronger when SCI is low. Practical implications Firms pursuing high PMO strategy must collaborate with supply chain function to achieve the full effect of PMO. Additionally, as supply chain is critical to meeting customers’ needs, these firms should allow supply chain to exert greater influence to enjoy the positive effects of PMO in addition to ensuring full integration into marketing strategy implementation. Also, firms with high ICC need to limit SCI to maximize the benefit of ICC on FP, just as innovation management needs to be cognizant of other functional areas. Originality/value The study investigates the potential moderating role of SCI on the relationships among market orientation, ICC and FP. The study fills a gap in the understanding of the nature and role of supply chain in the marketing–supply chain interaction, and the impact on FP.

Handling negative publicity

2017 ◽  
Vol 21 (3) ◽  
pp. 267-286 ◽  
Author(s):  
Angie Chung ◽  
Hua Jiang
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Content Type ◽  
Csr Communication ◽  
Subject Design ◽  
Negative Publicity ◽  
Associative Network Theory ◽  
Corporate Social ◽  
The Impact

Purpose Based on the framing theory and the associative network theory, the purpose of this paper is to develop and test a model that examines the impact of employing corporate social responsibility (CSR) communication in apology statements after negative publicity. Specifically, this study examines the role of CSR fit and CSR history in reducing anger and negative word-of-mouth (NWOM). This study also examines whether perceived CSR motivation and skepticism toward the apology statement mediate the effect of CSR fit and CSR history on anger and NWOM. Design/methodology/approach This study was a 2×2 between-subject design manipulating CSR fit (high or low) and CSR history (long or short). Findings The findings of this study suggest that strategically employing CSR communication in an apology statement after negative publicity may reduce negative consumer reactions. Originality/value The effects of CSR history and CSR fit have been studied in different contexts, but the effects of mentioning the two components in terms of apology statements had been understudied. This paper fulfills an identified need to study how employing CSR communication in apology statements after negative publicity can mitigate negative audience reactions.

Managing multichannel coordination in retail banking: the influence of customer participation

2006 ◽  
Vol 24 (5) ◽  
pp. 327-345 ◽  
Author(s):  
Loïc Plé
Keyword(s):  
Organizational Design ◽  
Retail Banking ◽  
Customer Participation ◽  
Content Type ◽  
Quantitative Studies ◽  
Retail Banks ◽  
The Impact ◽  
Depth Interviews

PurposeThe purpose of this research is to explore the combining of marketing and organizational literature. This paper seeks to evaluate the relationships between multichannel coordination and customer participation, as seen through the lens of potential customer opportunism. It aims at showing the impact of this opportunism on the organizational design of multiple channels structures.Design/methodology/approachThe research reports on an exploratory case study in a French retail bank. A total of 25 in‐depth interviews were conducted, and the use of other sources enabled data triangulation.FindingsThe results show first that an increase in the number of distribution channels is liable to favor customer opportunistic behavior. To counter this, the bank mainly relies on impersonal coordination modes. An emerging result highlights the role of the customer as a “perceptual filter” between the different channels of employees.Research limitations/implicationsCustomer opportunism is studied via channels employees perceptions. An investigation using a customer survey may help to better understand this construct, e.g. to identify its antecedents, and to measure it precisely. Moreover, further qualitative and/or quantitative studies with larger sample sizes are needed to try and generalize these results.Practical implicationsIt is recommended not to forget that customers can facilitate or hinder multichannel coordination. Retail banks have the power to use them conveniently, provided that they are fully conscious of the scope of the “partial employee” role played by the customer.Originality/valueThis paper broadens understanding of how multichannel distribution structures are coordinated, and in a way belies traditional organizational design literature. The emerging result gives birth to the concept of “reversed interactive marketing”, which has interesting theoretical and practical repercussions.

scholarly journals Assessing the impact of libraries – the role of ISO 16439

2018 ◽  
Vol 119 (1/2) ◽  
pp. 87-93 ◽  
Author(s):  
Claire Creaser
Keyword(s):  
Design Methodology ◽  
International Standards ◽  
Content Type ◽  
International Standard ◽  
The World ◽  
The Difference ◽  
Library Impact ◽  
The Impact

Purpose Library impact and how to evaluate it has been debated for a number of years. While the activity – the busy-ness – of the library is now routinely measured and described, the difference the library makes is less tangible and harder to measure. Libraries in all sectors and worldwide are grappling with this issue, and the purpose of this paper is to summarise international standards available to support them. Design/methodology/approach The first international standard concerning library impact, ISO 16439 Information and documentation – methods and procedures for assessing the impact of libraries, was published in 2014 after several years in development. Findings The standard describes a range of methods for assessing library impact which have been used across the world in a variety of libraries in all sectors. Originality/value This paper summarises the key methods described in the standard, and gives references for further reading.

What makes court-referred mediation effective?

2014 ◽  
Vol 25 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Amira Galin
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Process And Outcome ◽  
Refusal To Participate ◽  
The Impact ◽  
Practical Implications ◽  
Theoretical Insight ◽  
Insight Into ◽  
Low Rate

Purpose – The purpose of this paper is to obtain insight into court-referred mediation in the Israeli Labor Courts, by analyzing its processes and outcomes, as a function of tactics used by both the disputants and the mediator. Design/methodology/approach – Observation of 103 court-referred mediations, for each of which a detailed process and outcome were documented. Data on disputants' refusal to participate in the mediation was also collected. At the end of each mediation case, disputants were given a questionnaire in which they expressed their satisfaction with the outcome and their evaluation of the mediator's contribution. Findings – A low rate of refusal to participate in court-referred mediation was found. Also, the higher the ratio of soft tactics to pressure tactics employed (by all parties involved) during the process, the higher the rate of agreements. Mediators use significantly more soft tactics than disputants, and are more active in using tactics. The two significant variables that predict the mediation's agreement are the ratio between soft tactics to pressure tactics used by all parties, and mediator contribution to the process. Practical implications – The significant role of soft tactics in the process, outcome, and satisfaction of court-referred mediation may serve as a guideline for disputants and mediators. Originality/value – This unique research, which examines the impact of tactics on court-referred mediation, may provide added and significant theoretical insight into its process and outcome, as well as a better understanding of other “hybrid” (compulsory at the beginning, voluntary at the end) mediations.

Evaluation of the impact of supervisory support on staff experiences of training

2014 ◽  
Vol 19 (2) ◽  
pp. 77-84 ◽  
Author(s):  
Katja Koski ◽  
Kaisa Martikainen ◽  
Katja Burakoff ◽  
Hannu Vesala ◽  
Kaisa Launonen
Keyword(s):  
Design Methodology ◽  
Supervisory Support ◽  
Careful Planning ◽  
Content Type ◽  
Staff Members ◽  
Trained Staff ◽  
Training Programmes ◽  
Staff Experiences ◽  
The Impact

Purpose – This paper aims to evaluate the role of the supervisor's support on the effectiveness of a communication training program targeted at staff members who work with individuals who have profound and multiple learning disabilities. Design/methodology/approach – The aim was to explore which aspects of supervisory support influenced the staff members to participate in the programme and the results for the on-going effects of the training. Findings – Staff members reported a need for more supervisory support to maintain the results of the training and to disseminate the new practices to non-trained staff. Originality/value – Although supervisory support seems to benefit staff members during their participation in training programmes, even careful planning and execution of this support cannot ensure its continuation after the training is finished.

The role of public libraries in the development of social capital in local communities – a theoretical study

2021 ◽  
Vol 42 (3) ◽  
pp. 184-196
Author(s):  
Maja Dorota Wojciechowska
Keyword(s):  
Social Capital ◽  
Social Engagement ◽  
Social Life ◽  
Public Libraries ◽  
Local Communities ◽  
Social Needs ◽  
Content Type ◽  
The Social ◽  
The Impact

PurposeSocial capital, understood as intangible community values available through a network of connections, is a factor in the development of societies and improving quality of life. It helps to remove economic inequalities and prevent poverty and social exclusion, stimulate social and regional development, civic attitudes and social engagement and build a civic society as well as local and regional identity. Many of these tasks may be implemented by libraries, which, apart from providing access to information, may also offer a number of services associated with social needs. The purpose of this paper is to present the roles and functions that libraries may serve in local communities in terms of assistance, integration and development based on classical social capital theories.Design/methodology/approachThe paper reviews the classical concepts of social capital in the context of libraries. It analyses the findings of Pierre-Félix Bourdieu, James Coleman, Francis Fukuyama, Robert Putnam, Nan Lin, Ronald Stuart Burt, Wayne Baker and Alejandro Portes. Based on their respective concepts, the paper analyses the role of the contemporary library in the social life of local communities. In particular, it focuses on the possible new functions that public libraries may serve.FindingsA critical review of the concept of social capital revealed certain dependencies between libraries and their neighbourhoods. With new services that respond to the actual social needs, libraries may serve as a keystone, namely they may integrate, animate and engage local communities. This, however, requires a certain approach to be adopted by the personnel and governing authorities as well as infrastructure and tangible resources.Originality/valueThe social engagement of libraries is usually described from the practical perspective (reports on the services provided) or in the context of research on the impact of respective projects on specific groups of users (research reports). A broader approach, based on original social theories, is rarely encountered. The paper draws on classical concepts of social capital and is a contribution to the discussion on possible uses of those concepts based on an analysis of the role of libraries in social life and in strengthening the social capital of local communities.

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