| ctivity-based costing introduced and hailed as the greatest management accounting innovation of the twentieth century was expected to be adopted by most companies yet worldwide adoption has averaged no more than 25%. Investigations into contextual factors predictive of ABC adoption have been unable to determine why ABC is not more widely adopted. The purpose of this quantitative research study was to investigate the relationship among contextual factors (intensity of competition, organizational size, cost structure, the importance of cost information, strategy, and industry sector) and ABC adoption. A web-based survey instrument was developed consistent with prior investigations and administered to finance professionals with knowledge of cost management practices for service and manufacturing companies or SBU's from the United States with sales greater than... |
