QUT ePrints

Accountants' Professional Affiliation, Characteristics and Knowledge of Activity Based Costing

Hutchinson, Marion R. (1997) Accountants' Professional Affiliation, Characteristics and Knowledge of Activity Based Costing. Journal of Accounting, Accountability and Performance, 3(1), pp. 67-83.

[img] PDF (919kB)
Administrators only

Abstract

This paper examines the association between certain demographic characteristics of accountants and their knowledge of activity based costing. The motivation for this study was the different explanations for the gap between management accounting theory and practice in previous studies. The data for this study was obtained by surveying a sample of seven hundred and ten accountants who were members of a professional accounting association. The results indicate that the characteristics of membership to a particular accounting body, length of tenure, size and type of employing firm are strongly associated with accountants' level of knowledge of activity based costing. Implications of these results to professional accounting bodies, employing organisations and their management are also discussed.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 13666
Item Type: Journal Article
Additional Information: For more information, please refer to the journal's website (see hypertext link) or contact the author.
Additional URLs:
Keywords: Activity based costing, professional accountants
ISSN: 1445-954X
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 1997 Griffith Business School Department of Accounting, Finance and Economics, Griffith University
Deposited On: 02 Jul 2008
Last Modified: 05 Jan 2011 23:37

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page