A case study of the implementation of activity-based techniques: the role of teams

• Mike Tayles ^[1] ; Richard Pike ^[1] ; Nur Naha Abu Mansor ^[2]
  1. [1] University of Hull

     University of Hull

     Reino Unido

     
  2. [2] University of Technology Malaysia

     University of Technology Malaysia

     Malasia

     
• Localización: Workshop en contabilidad y control de gestión: "Memorial Raymond Konopka", Barcelona, 26 y 27 de Enero de 2006, 2006, págs. 21-30
• Idioma: inglés
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• Resumen

  • This paper draws upon team literature and ABC success factors to develop and test ABC implementation success in relation to a number of different ABC models in the same company. The work was structured around two aspects, one which addressed inter-relationships between team inputs and team process and the other which focused on the user perception of ABC performance and the impact which the team dynamics may have on this. It involved questionnaire surveys of persons involved in the ABC model development and implementation process and those using the ABC models. Insights were also obtained from interviews and field work which enabled some confirmation and triangulation of results to take place. There were predictably strong relationships between the various team process variables of task significance, participation, conflict resolution and team cohesion. Regarding team input variables, top management support, team rewards and recognition, team heterogeneity and training were important predictors of team dynamics. They were examined by both bivariate and multivariate tests. The second aspect examined the effect of team characteristics on the perceived success of various ABC models in the firm. Both single item and multi-item assessments of ABC performance were employed, these were, cost accuracy, cost-benefit trade-off, ABC impact and perceived dollar improvement. This aspect revealed fewer significant relationships, however team size, training and type of ABC model proved to be significantly related to the ABC performance constructs employed. The type of ABC model was a feature which was not an initial focus of the research but emerged as a result of an examination of model characteristics and a series of interviews with both accounting and non accounting staff in various sites of the company’s operation.