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- W2011036388 abstract "Textbook authors and publishers face a difficult decision regarding coverage of activity-based costing (ABC). ABC could be presented in a strictly positive light, because it enjoyed immense popularity when it was introduced in the 1980s and it is still referred to in favourable terms in practitioner journals. On the other hand, ABC can be criticized on practical and theoretical grounds. Surveys report that a minority of firms adopt ABC, and there are indications of dissatisfaction among some users. In addition, ABC requires direct proportionality and the exclusion of common costs, which are difficult conditions to meet. In this paper, we first describe the practical and theoretical material supporting criticism of ABC that is available to be cited by textbook authors. We then review the coverage of this material in the five textbooks that are most widely used in Canadian universities and colleges." @default.
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- W2011036388 date "2005-05-01" @default.
- W2011036388 modified "2023-09-26" @default.
- W2011036388 title "Coverage of Criticism of Activity-Based Costing in Canadian Textbooks*" @default.
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- W2011036388 doi "https://doi.org/10.1506/mfe2-uk3e-kewf-2rav" @default.
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