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- W2483580919 abstract "AbstractPurposeWe examine the interactive effects of organizational culture and structure on the success of implementing activity-based costing (ABC) in Chinese manufacturing firms.Methodology/approachWe applied contingency theory of management accounting and used a questionnaire survey of 106 respondents.FindingsThe results indicate that a formalized organizational structure significantly affects the success of implementing ABC. The organizational culture factors, outcome orientation and attention to detail, were significantly associated with the success of implementing ABC. Further, interactions between centralization and outcome orientation and formalization and innovation were associated with success in implementing ABC.Research implications/limitationsWhile this study is constrained to Chinese manufacturing firms, its findings have ramifications for organizations in both developed and less-developed economies as the study demonstrated that organizational structure and culture interact with each other to affect the implementation success of a management accounting system.Originality/valueThis paper presents the first attempt to demonstrate the interactive effect of organizational culture and structure on the success of implementing ABC in organizations." @default.
- W2483580919 created "2016-08-23" @default.
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- W2483580919 date "2015-07-17" @default.
- W2483580919 modified "2023-09-24" @default.
- W2483580919 title "The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation" @default.
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- W2483580919 doi "https://doi.org/10.1108/s1474-787120150000025008" @default.
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