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Volume 8, Issue 1
1 March 2006
Journal of Applied Accounting Research Cover Image for Volume 8, Issue 1
Research Article| March 01 2006

Perceived success of costing systems: Activity‐based and traditional systems compared Available to Purchase

Bernard Pierce;
Bernard Pierce
Business School, Dublin City University
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Richard Brown
Richard Brown
Department of Accountancy and Business Finance, Dundee University
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-8855
Print ISSN: 0967-5426
© Emerald Group Publishing Limited
2006
Journal of Applied Accounting Research (2006) 8 (1): 108–161.
https://doi.org/10.1108/96754260680001046

The study was designed to examine specific issues relating to the usage and perceived success of activity‐based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non‐manufacturing sectors.

Keywords:
Costing systems, Management, Information analysis
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© Emerald Group Publishing Limited
2006
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