Organisational problems in respect of the implementation of activity-based costing in South Africa

In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activity-based costing are examined and compared with difficulties experienced by companies in the British Isles, US and Australia. The investigation comprised a li...

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Bibliographic Details
Published in:Meditari accountancy research 2000-04, Vol.8 (1), p.215
Main Authors: Wessels, S, Shotter, M
Format: Article
Language:English
Subjects:
Accounting procedures
Activity based costing
Comparative analysis
Costs
Initiatives
Management accounting
Multidisciplinary teams
Organizational behavior
Studies
Success
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Summary:In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activity-based costing are examined and compared with difficulties experienced by companies in the British Isles, US and Australia. The investigation comprised a literature survey as well as an empirical study of the companies listed in South Africa. Contrary to the findings of overseas studies, South African companies experience less difficulty in respect of support from senior management and considered the employee resources allocated to the ABC projects to be adequate and satisfactory. ABC objectives are aligned with organisational goals, culture and company strategy. However, whilst implementers are adequately trained, the insufficient training of users and managers is perceived to be a hindrance to success and in the majority of companies other priorities take precedence to the ABC project. [PUBLICATION ABSTRACT]
ISSN:2049-372X
2049-3738
DOI:10.1108/10222529200000011