A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

2017 ◽  
Vol 30 (1) ◽  
pp. 143-167 ◽  
Author(s):  
Sophie Hoozée ◽  
Stephen C. Hansen
Keyword(s):  
Numerical Experiment ◽  
Data Availability ◽  
Activity Based Costing ◽  
Analytical Comparison ◽  
Resource Information ◽  
Two Systems ◽  
System Maps ◽  
The Impact ◽  
The Relationship ◽  
Activity Information

ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.

ABC Information, Fairness Perceptions, and Interfirm Negotiations

2012 ◽  
Vol 87 (3) ◽  
pp. 951-973 ◽  
Author(s):  
Stijn Masschelein ◽  
Eddy Cardinaels ◽  
Alexandra Van den Abbeele
Keyword(s):  
Supply Chain ◽  
Combined Effect ◽  
Data Availability ◽  
Activity Based Costing ◽  
Cost Information ◽  
Fairness Perceptions ◽  
The Impact

ABSTRACT We examine the effect of more precise cost information on contract renegotiations between supply-chain parties. Specifically, we experimentally investigate the benefits of activity-based costing (ABC) information to address common supply-chain inefficiencies that are caused by the buyer or the seller, but have the same underlying costs. Results suggest that the impact of more precise cost information depends crucially on the cause of the inefficiency that parties need to address during the negotiation. ABC information increases the total joint profit in the supply chain. However, ABC information increases the seller's perceptions of the fairness of the buyer's arguments for contract changes only when the buyer causes the inefficiency but not when the seller causes the inefficiency. The combined effect of ABC information on joint profit and fairness perceptions thus increases the buyer's profit only when buyer causes the inefficiency but not when the seller causes the inefficiency. Data Availability: Data are available from the first author upon request.

scholarly journals The Relationship between Technological Innovation Activity Based Costing and Business Size

10.28945/2673 ◽  
2003 ◽  
Author(s):  
Davood Askarany ◽  
Malcolm Smith
Keyword(s):  
Technological Innovation ◽  
Diffusion Of Innovation ◽  
Small Firms ◽  
Influential Factor ◽  
Innovation Activity ◽  
Large Firms ◽  
Activity Based Costing ◽  
Business Size ◽  
The Impact ◽  
The Relationship

Size is one of the most controversial influencing factors in the diffusion literature. Some authors argue that large firms have several advantages over smaller firms in the adoption of an innovation (Brown 1981), while others argue that diffusion of innovation in small firms is quicker than in large firms because of the advantages associated with small size (Acs & Audretsh, 1988; Julien, 1993; Lefebvre & Le-febvre, 1993; Riding, 1993). However, the controversy on the impact of size on diffusion of innovation has been further complicated by the mixed results of the studies investigating the relationship between size as an influential factor and diffusion of innovation (Aiken, et al., 1980; Blau & McKinley, 1979; Booth & Giacobbe, 1998; Damanpour, 1992; Dewar & Dutton, 1986; Hage, 1980; Krumwiede, 1998; Libby & Waterhouse, 1996). Shedding light on this controversy, this paper examines the relationship between business size and the diffusion of both technological innovation and activity based costing (ABC) through a longitudinal study in a single industry.

scholarly journals Should I Stay or Should I Go: The Impact of Public Duty Motivation on Turnover Intentions

2013 ◽  
Vol 28 (2) ◽  
pp. 1-24
Author(s):  
Jeon So Hee ◽  
Robertson Peter J.
Keyword(s):  
Federal Government ◽  
Public Service ◽  
Turnover Intentions ◽  
Data Availability ◽  
Public Employees ◽  
Indirect Measure ◽  
Exit Strategies ◽  
The Impact ◽  
The Relationship ◽  
Exit Options

Despite the expansion of public service motivation (PSM) research in recent years, only a few studies have linked PSM with public employees` turnover, and they have typically understood turnover as a dichotomous decision of staying versus leaving. Unlike previous research, we explore the relationship by taking into account various exit options. Utilizing data from the 2005 Merit Principles Survey, we classify public employees` exit strategies into four types-not leaving, retiring, moving to another federal agency, and resigning from federal service-and examine how an indirect measure of PSM influences which of these exit strategies they intend to follow. We employ the indirect measure due to data availability; following previous research, we name this measure public duty motivation. Our findings suggest that the impact of public duty motivation varies across intended exit strategies: it decreases the likelihood of public employees intending to retire, while it leads them to be more likely to intend to move to another job within the federal government. In contrast, it is not a significant predictor of public employees` intention to resign from federal service.

scholarly journals Role of HRIS and Knowledge Sharing Behaviour towards Innovation Capability: Moderating role of Organizational Citizenship Behaviour

2021 ◽  
Vol 3 (2) ◽  
pp. 237-261
Author(s):  
Madiha Shaikh ◽  
Mohsin Diwan ◽  
Ramesh Kumar
Keyword(s):  
Knowledge Sharing ◽  
Human Resource ◽  
Organizational Citizenship ◽  
Innovation Capability ◽  
Resource Information ◽  
Innovation Capacity ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

The objective of the study was to examine the impact of HRIS usage and knowledge sharing behaviour on the innovation capability of banking sector employees. The study also investigated the moderating role of organizational citizenship behaviour in the effect of HRIS usage and knowledge sharing behaviour on innovation capability. Resource-Based View and Organizational Citizenship Behaviour theories are applied in this research. This study is based on a quantitative approach for data collection and the data was examined using a correlational research design. The target population of this study is based on the employees of private banks of Karachi, Pakistan. The sample size was 187 responses which were analyzed using linear regression. The results showed that human resource information system usage has a positive and significant effect on employee’s innovation capacity. Similarly, knowledge-sharing behaviour was also found positive but had an insignificant effect on employee’s innovation capacity. The results also demonstrated that organizational citizenship behaviour has a positive and significant moderated effect on the relationship of human resource information systems and employee’s innovation capacity and in the relationship between knowledge-sharing behaviour and employee’s innovation capacity. This study provides a model to management leaders and practitioners who can look into employees’ creative capabilities and leverage them. The study suggests that certain actions need to be implemented by top management to foster a positive attitude towards employees' innovation capacity through proper HRIS usage and knowledge-sharing behaviour over the span of time. Lastly, implications and avenues for future research are also suggested at the end of the paper.

Accent Policy and Accent Modification Enterprises as Potential Indicators of Intercultural Power Relations: A Call for an Updated Research Agenda

2013 ◽  
Vol 3 (1) ◽  
pp. 22-33 ◽  
Author(s):  
Brynne D. Ovalle ◽  
Rahul Chakraborty
Keyword(s):  
International Relations ◽  
Identity Construction ◽  
Social Theory ◽  
Power Relations ◽  
Linguistic Diversity ◽  
Cultural Organization ◽  
Using Data ◽  
The Individual ◽  
The Impact ◽  
The Relationship

This article has two purposes: (a) to examine the relationship between intercultural power relations and the widespread practice of accent discrimination and (b) to underscore the ramifications of accent discrimination both for the individual and for global society as a whole. First, authors review social theory regarding language and group identity construction, and then go on to integrate more current studies linking accent bias to sociocultural variables. Authors discuss three examples of intercultural accent discrimination in order to illustrate how this link manifests itself in the broader context of international relations (i.e., how accent discrimination is generated in situations of unequal power) and, using a review of current research, assess the consequences of accent discrimination for the individual. Finally, the article highlights the impact that linguistic discrimination is having on linguistic diversity globally, partially using data from the United Nations Educational, Scientific and Cultural Organization (UNESCO) and partially by offering a potential context for interpreting the emergence of practices that seek to reduce or modify speaker accents.

Business: Making Cents of Coding Systems: Billing for Professional Services

2010 ◽  
Vol 20 (1) ◽  
pp. 3-8
Author(s):  
Dee Adams Nikjeh
Keyword(s):  
Professional Services ◽  
Speech Language Pathology ◽  
Coding Systems ◽  
Language Pathology ◽  
Program Funding ◽  
Fee Schedule ◽  
Procedure Codes ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Abstract Administrators and supervisors face daily challenges over issues such as program funding, service fees, correct coding procedures, and the ever-changing healthcare regulations. Receiving equitable reimbursement for speech-language pathology and audiology services necessitates an understanding of federal coding and reimbursement systems. This tutorial provides information pertaining to two major healthcare coding systems and explains the relationship of these systems to clinical documentation, the Medicare Physician Fee Schedule and equitable reimbursement. An explanation of coding edits and coding modifiers is provided for use in those occasional atypical situations when the standard use of procedural coding may not be appropriate. Also included in this tutorial is a brief discussion of the impact that the Medicare Improvements for Patients and Providers Act of 2008 (HR 6331 Medicare Improvements for Patients and Providers Act [MIPPA], 2008) has had on the valuation of speech-language pathology procedure codes.

The Need to Belong and the Relationship Between Loneliness and Health

2014 ◽  
Vol 22 (4) ◽  
pp. 194-201 ◽  
Author(s):  
Freda-Marie Hartung ◽  
Britta Renner
Keyword(s):  
Individual Differences ◽  
Social Isolation ◽  
Social Situation ◽  
First Year ◽  
Health State ◽  
Need To Belong ◽  
First Year University ◽  
Perceived Social Isolation ◽  
The Impact ◽  
The Relationship

Humans are social animals; consequently, a lack of social ties affects individuals’ health negatively. However, the desire to belong differs between individuals, raising the question of whether individual differences in the need to belong moderate the impact of perceived social isolation on health. In the present study, 77 first-year university students rated their loneliness and health every 6 weeks for 18 weeks. Individual differences in the need to belong were found to moderate the relationship between loneliness and current health state. Specifically, lonely students with a high need to belong reported more days of illness than those with a low need to belong. In contrast, the strength of the need to belong had no effect on students who did not feel lonely. Thus, people who have a strong need to belong appear to suffer from loneliness and become ill more often, whereas people with a weak need to belong appear to stand loneliness better and are comparatively healthy. The study implies that social isolation does not impact all individuals identically; instead, the fit between the social situation and an individual’s need appears to be crucial for an individual’s functioning.

Investigating the Relationship Between Self-Esteem and Stigma Among Young Adults With History of Suicide Attempts

Crisis ◽  
2016 ◽  
Vol 37 (4) ◽  
pp. 265-270 ◽  
Author(s):  
Meshan Lehmann ◽  
Matthew R. Hilimire ◽  
Lawrence H. Yang ◽  
Bruce G. Link ◽  
Jordan E. DeVylder
Keyword(s):  
Young Adults ◽  
Suicide Attempts ◽  
Self Esteem ◽  
High Risk Population ◽  
High Functioning ◽  
People With Mental Illness ◽  
History Of ◽  
The Individual ◽  
The Impact ◽  
The Relationship

Abstract. Background: Self-esteem is a major contributor to risk for repeated suicide attempts. Prior research has shown that awareness of stigma is associated with reduced self-esteem among people with mental illness. No prior studies have examined the association between self-esteem and stereotype awareness among individuals with past suicide attempts. Aims: To understand the relationship between stereotype awareness and self-esteem among young adults who have and have not attempted suicide. Method: Computerized surveys were administered to college students (N = 637). Linear regression analyses were used to test associations between self-esteem and stereotype awareness, attempt history, and their interaction. Results: There was a significant stereotype awareness by attempt interaction (β = –.74, p = .006) in the regression analysis. The interaction was explained by a stronger negative association between stereotype awareness and self-esteem among individuals with past suicide attempts (β = –.50, p = .013) compared with those without attempts (β = –.09, p = .037). Conclusion: Stigma is associated with lower self-esteem within this high-functioning sample of young adults with histories of suicide attempts. Alleviating the impact of stigma at the individual (clinical) or community (public health) levels may improve self-esteem among this high-risk population, which could potentially influence subsequent suicide risk.

Assessing the Impact of Suicide Exclusion Periods on Life Insurance

Crisis ◽  
2010 ◽  
Vol 31 (4) ◽  
pp. 217-223 ◽  
Author(s):  
Paul Yip ◽  
David Pitt ◽  
Yan Wang ◽  
Xueyuan Wu ◽  
Ray Watson ◽  
...  
Keyword(s):  
Life Insurance ◽  
Accidental Death ◽  
Insurance Policy ◽  
Death Rates ◽  
Insurance Policies ◽  
Suicidal Death ◽  
Insured Individual ◽  
The Impact ◽  
Insurance Data ◽  
The Relationship

Background: We study the impact of suicide-exclusion periods, common in life insurance policies in Australia, on suicide and accidental death rates for life-insured individuals. If a life-insured individual dies by suicide during the period of suicide exclusion, commonly 13 months, the sum insured is not paid. Aims: We examine whether a suicide-exclusion period affects the timing of suicides. We also analyze whether accidental deaths are more prevalent during the suicide-exclusion period as life-insured individuals disguise their death by suicide. We assess the relationship between the insured sum and suicidal death rates. Methods: Crude and age-standardized rates of suicide, accidental death, and overall death, split by duration since the insured first bought their insurance policy, were computed. Results: There were significantly fewer suicides and no significant spike in the number of accidental deaths in the exclusion period for Australian life insurance data. More suicides, however, were detected for the first 2 years after the exclusion period. Higher insured sums are associated with higher rates of suicide. Conclusions: Adverse selection in Australian life insurance is exacerbated by including a suicide-exclusion period. Extension of the suicide-exclusion period to 3 years may prevent some “insurance-induced” suicides – a rationale for this conclusion is given.

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