The Context-Specific Benefit of Use of Activity-Based Costing with Supply Chain Management and Technology Integration. The Context-Specific Benefit of Use of Activity-Based Costing with Supply Chain Management and Technology Integration.

The Context-Specific Benefit of Use of Activity-Based Costing with Supply Chain Management and Technology Integration‪.‬

Academy of Accounting and Financial Studies Journal 2005, May, 9, 2

Academy of Accounting and Financial Studies Journal
    • 2,99 €
    • 2,99 €

Publisher Description

ABSTRACT This paper examines whether a context-specific benefit is obtained from the use of Activity-based Costing (ABC) with the business initiatives Supply Chain Management (SCM), Technology Integration (TI) Context-specific benefit is operationalized by a composite measure of financial performance, Return on Assets (ROA) 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 1) use of each initiative and 2) concurrent use of two initiatives.

GENRE
Business & Personal Finance
RELEASED
2005
1 May
LANGUAGE
EN
English
LENGTH
36
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
321
KB

More Books Like This

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.
2006
Advances in Management Accounting Advances in Management Accounting
Advances in Management Accounting
2014
Advances in Management Accounting Advances in Management Accounting
Advances in Management Accounting
2012
Advances in Management Accounting Advances in Management Accounting
Advances in Management Accounting
2016
Advances in Management Accounting Advances in Management Accounting
Advances in Management Accounting
2017
Advances in Management Accounting Advances in Management Accounting
Advances in Management Accounting
2012

More Books by Academy of Accounting and Financial Studies Journal

The Usefulness of Cost Allocations: An Experimental Investigation (Statistical Table) The Usefulness of Cost Allocations: An Experimental Investigation (Statistical Table)
The Usefulness of Cost Allocations: An Experimental Investigation (Statistical Table)
2008
Mandatory Audit Firm Rotation: Evidence from Illinois State Universities. Mandatory Audit Firm Rotation: Evidence from Illinois State Universities.
Mandatory Audit Firm Rotation: Evidence from Illinois State Universities.
2009
An Analysis of the Content of Form 20-F U.S. GAAP Reconciliation by Foreign Entities Employing IFRS: is the SEC IFRS Roadmap Premature? An Analysis of the Content of Form 20-F U.S. GAAP Reconciliation by Foreign Entities Employing IFRS: is the SEC IFRS Roadmap Premature?
An Analysis of the Content of Form 20-F U.S. GAAP Reconciliation by Foreign Entities Employing IFRS: is the SEC IFRS Roadmap Premature?
2011
Brand Value and the Representational Faithfulness of Balance Sheets. Brand Value and the Representational Faithfulness of Balance Sheets.
Brand Value and the Representational Faithfulness of Balance Sheets.
2005
Analyzing Financial Statements After Converging International Financial Reporting Standards and US Financial Accounting Standards for Publicly Traded Companies in the USA. Analyzing Financial Statements After Converging International Financial Reporting Standards and US Financial Accounting Standards for Publicly Traded Companies in the USA.
Analyzing Financial Statements After Converging International Financial Reporting Standards and US Financial Accounting Standards for Publicly Traded Companies in the USA.
2011
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants) An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
2001