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A Longitudinal Study of an Activity-based Costing System Implementation in a Chinese Manufacturing Firm

Lookup NU author(s): Dr Lana LiuORCiD

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Abstract

This study reveals long-term success factors of an Activity-Based Costing (ABC) system development and implementation in a large Chinese manufacturing company for a period of 2001 to 2011. Our findings echo some extant work that any IT implementation can indeed help some organisation players (cost accountant in this instance) successfully to seek visibility in the organisation at initial stages of implementation. We reveal that the long-term success of the ABC system and therein visibility of these key players is very malleable, in our case predominantly affected by technological issues and rapid organizational changes at different stages of an organisational life cycle.

Publication metadata

Author(s): Liu LYJ, Pan F, Zhou L

Publication type: Conference Proceedings (inc. Abstract)

Publication status: Published

Conference Name: 39th European Accounting Association Annual Congress 2016

Year of Conference: 2016

Online publication date: 09/05/2016

Acceptance date: 08/02/2016

URL: http://www.eaacongress.org/r/home

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