The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation
Purpose - We examine the interactive effects of organizational culture and structure on the success of implementing activity-based costing (ABC) in Chinese manufacturing firms. Methodology/approach - We applied contingency theory of management accounting and used a questionnaire survey of 106 respon...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Emerald
2015
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/19275/ http://dx.doi.org/10.1108/S1474-787120150000025008 |
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