The impact of contextual and process factors on the evaluation of activity-based costing systems |
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| Institution: | 1. Imperial College NHS Trust, United Kingdom;2. Imperial College London, United Kingdom;3. University of Edinburgh, United Kingdom;1. Department of Radiology, University of Utah School of Medicine Health Sciences, 30 North 1900 East #1A071, Salt Lake City, UT 84132;2. Harvard Business School, Boston, Massachusetts;3. Avant-garde Health, Boston, Massachusetts;4. Department of Value Engineer, University of Utah School of Medicine Health Sciences, Salt Lake City, Utah;1. Head and Neck Department, IRCCS Casa Sollievo della Sofferenza, San Giovanni Rotondo, Italy;2. Controller, Management Control Unit, IRCCS Casa Sollievo della Sofferenza, San Giovanni Rotondo, Italy;3. Pathology Unit, IRCCS Casa Sollievo della Sofferenza, San Giovanni Rotondo, Italy |
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| Abstract: | This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 field research sites of two firms. Structural equation modeling is used to investigate the fit of a model of organizational change with the data. The results support the proposed model; however, the significance of specific factors is sensitive to the evaluation criterion. The model is stable across firms and respondents, but is sensitive to the maturity of the ABC system. |
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