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Transferring knowledge across sub-genres of the ABC implementation literature 
Örebro universitet, Handelshögskolan vid Örebro universitet. (CEROC)ORCID-id: 0000-0003-3676-5155
Örebro universitet, Handelshögskolan vid Örebro universitet. (CEROC)
2008 (engelsk)Inngår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 19, nr 2, s. 149-162Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In the last decade, a continuous stream of empirical articles has investigated howvarious implementation process factors (including, top management support, adequate resources, and ABC training) influence ABC implementation success. However, at the same time, a growing number of researchers have criticised this ‘mainstream approach’ for, among other things, neglecting issues of power and politics and for viewing ABC implementations as something inherently positive. Based on Lukka and Granlund’s [Lukka, K., Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc. 27, 165–190] call for communication between various streams of ABC research, the purpose of this paper is to discuss how the ‘mainstream’ implementation literature may benefit from insights made in the politically oriented literature. A key conclusion is that such an analysis not only provides us with enriched explanations of the relatively strong and coherent findings in the ‘mainstream’ ABC implementation literature, but has also the potential to explain ‘unexpected’ and ‘contradictory’ results found in this stream of research. Based on these observations, a number of directions for future research are proposed.

sted, utgiver, år, opplag, sider
2008. Vol. 19, nr 2, s. 149-162
Emneord [en]
Management accounting, ABC, Implementation, Process factor, Power, Politics
HSV kategori
Forskningsprogram
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-3727DOI: 10.1016/j.mar.2008.01.002OAI: oai:DiVA.org:oru-3727DiVA, id: diva2:138025
Tilgjengelig fra: 2009-01-01 Laget: 2009-01-01 Sist oppdatert: 2017-12-14bibliografisk kontrollert

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Englund, HansGerdin, Jonas

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