Extent of ABC use and its consequences

• 成果类型: Review
• 署名作者: Maiga, Adam S.; Jacobs, Fred A.
• 署名单位: State University System of Florida; Florida International University; Auburn University System; Auburn University; Auburn University Montgomery
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1506/car.25.2.9
• 发表日期: 2008
• 页码: 533-+
• 关键词: COMPETITIVE ADVANTAGE; contingency view; FIT INDEXES; cycle time; QUALITY; INFORMATION; performance; MODEL; profitability; management

摘要

This study uses structural equation modeling to investigate the association between extent of ABC use and quality, cost, and cycle-time improvements; the relations among quality, cost, and cycle-time improvements; and the association of quality, cost, and cycle-time improvements with profitability at the manufacturing plant level. Overall, the results of the structural analyses support the theoretical model, indicating that (a) extent of ABC use has a significant positive association on cost improvement, quality improvement, and cycle-time improvement; (b) quality improvement is significantly associated with both cost improvement and profitability; (c) cost improvement is significantly associated with profitability; (d) quality improvement is significantly associated with cycle-time improvement; and (e) cycle-time improvement is significantly associated with both cost improvement and profitability. However, the direct association between extent of ABC use and profitability is not significant. Rather, the association is through cost improvement, quality improvement, and cycle-time improvement acting as intervening variables.