Activity-Based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance. Activity-Based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance.

Activity-Based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance‪.‬

Academy of Accounting and Financial Studies Journal 2006, Jan, 10, 1

Academy of Accounting and Financial Studies Journal
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Publisher Description

ABSTRACT This study examines whether use of the strategic business initiatives activity-based costing (ABC), total quality management (TQM), and business process reengineering (BPR), are associated with improvement in financial performance. Top executives of 305 firms operating in the motor carrier industry furnished information regarding use of the initiatives. Dependent variable information is obtained from financial statement data filed with the U.S. government. Multiple regression analysis is used to identify the improvement in ROA associated with the use of each initiative, and concurrent use of two initiatives.

GENRE
Business & Personal Finance
RELEASED
2006
1 January
LANGUAGE
EN
English
LENGTH
45
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
355.3
KB

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