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.

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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.

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ID Code: 13666
Item Type: Journal Article
Refereed: Yes
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 00:00
Last Modified: 05 Jan 2011 13:37

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