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

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.