Critically discuss the benefits and limitations of the Activity Based Costing (ABC) drawing on at least 6 (six) academic papers / journal articles that have been published on the topic
1) Critically discuss the benefits and limitations of the Activity Based Costing (ABC) drawing on at least 6 (six) academic papers / journal articles that have been published on the topic. (850 WORDS)
In particular, consider papers from journals such as Critical Perspectives on Accounting; Management Accounting Research; British Accounting Review; Accounting, Organizations and Society; Journal of Management Accounting Research; Contemporary Accounting Research; Financial Accountability & Management; European Accounting Review; Accounting, Auditing & Accountability Journal.
The following are some suggested readings:
- Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(1), 148- 165.
– Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122.
- Al-Sayed, M., & Dugdale, D. (2016).Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors. The British Accounting Review, 48(1), 38-58.
2) Critically evaluate/review (NOT to provide a summary) one of the following journal articles provided below:
Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management Accounting Research, 8(1), 3-17.
In your review, you can consider the following points:
- • Research question/objective/hypotheses
- • Use and relevance of theory/concepts (if applicable)
• Main arguments developed in the paper
- • Research approach/design/methods
• Contribution of the paper (i.e., theory/practice/policy) Please note that the above points are provided as a guide only.
3) Find an organisation (either from private, public or third sector by using Internet search, organisaitons’ websites or annual reports, etc.) that has adopted and implemented ABC. Discuss some of the drivers or challenges of ABC implementation in the case organisation. You can analyse the case organisation’s ABC adoption/implementation (or barriers to successful implementation) drawing on the relevant literature.
A few suggested guidelines.
- Types of paper (i.e., conceptual/empirical)
- What is the main research focus/question/objective/problem statement?
- What is the knowledge gap the article tries to fill? (e.g., What is lacking or not fully explored in previous research?)
- What kind of references does the article draw on?
- What are the main arguments developed in the article?
- What evidence does the article use to support its claims?
- What connections or ‘hooks’ are constructed to link evidence to claims?
- What research approaches/design/methods are applied in the paper?
- What are the main results/findings from the research? o What are the strengths and limitations of the paper?
Number one: 850 words
Number two: 850 Words
Number three: 800
Total words 2500 Words. All three in one assignment
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