Simple as ABC? An examination of Activity Based Costing (ABC) Implementation in Fiji

Prasad, Acklesh, Finau, Glen, Kuma, Clayton, & Ravono, Mike (2011) Simple as ABC? An examination of Activity Based Costing (ABC) Implementation in Fiji. The Fiji Accountant.

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Abstract

We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries (Chenhall and Langfield-Smith 1998). However, little is known about the benefits and challenges of implementing ABC in developing countries. Such an understanding could stimulate discussion on the development or modification of ABC to suit developing country circumstances. The article also has a practical objective in informing and education organizations in Fiji regarding the benefits and challenges of ABC implementation in Fiji and also provides practical suggestions for improving and easing the implementation of ABC.

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ID Code: 50805
Item Type: Other
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2011 Fiji Institute of Accountants
Copyright Statement: Copyright: © Reproduction in whole or part of any text, photograph or illustration without the written permission of the Executive Director is prohibited.
Deposited On: 07 Jun 2012 23:37
Last Modified: 18 Dec 2012 01:16

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