{"id":"https://openalex.org/W1973296305","doi":"https://doi.org/10.1145/937742.937748","title":"Developing an activity-based costing approach for system development and implementation","display_name":"Developing an activity-based costing approach for system development and implementation","publication_year":2003,"publication_date":"2003-08-28","ids":{"openalex":"https://openalex.org/W1973296305","doi":"https://doi.org/10.1145/937742.937748","mag":"1973296305"},"language":"en","primary_location":{"id":"doi:10.1145/937742.937748","doi":"https://doi.org/10.1145/937742.937748","is_oa":false,"landing_page_url":"https://doi.org/10.1145/937742.937748","pdf_url":null,"source":{"id":"https://openalex.org/S4210234096","display_name":"ACM SIGMIS Database the DATABASE for Advances in Information Systems","issn_l":"0095-0033","issn":["0095-0033","1532-0936","2331-1584","2331-1622"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a","anvur-scientific","fnege-3","jufo-1","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319798","host_organization_name":"Association for Computing Machinery","host_organization_lineage":["https://openalex.org/P4310319798"],"host_organization_lineage_names":["Association for Computing Machinery"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ACM SIGMIS Database: the DATABASE for Advances in Information Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043075788","display_name":"Ginny Ooi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Ginny Ooi","raw_affiliation_strings":["Nanyang Technological University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University","institution_ids":["https://openalex.org/I172675005"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014443468","display_name":"Christina Soh","orcid":"https://orcid.org/0000-0003-0307-3566","observed_orcids":["https://orcid.org/0000-0003-0307-3566"]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Christina Soh","raw_affiliation_strings":["Nanyang Technological University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University","institution_ids":["https://openalex.org/I172675005"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I172675005"],"apc_list":null,"apc_paid":null,"fwci":1.086,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.85394187,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"34","issue":"3","first_page":"54","last_page":"71"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10430","display_name":"Software Engineering Techniques and Practices","score":0.9154999852180481,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10430","display_name":"Software Engineering Techniques and Practices","score":0.9154999852180481,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.07289999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9950000047683716},{"id":"https://openalex.org/keywords/software-cost-estimation","display_name":"software cost estimation","score":0.8360000252723694},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.699999988079071},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.8169999718666077},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.671999990940094},{"id":"https://openalex.org/keywords/resource-allocation","display_name":"resource allocation","score":0.8560000061988831},{"id":"https://openalex.org/keywords/outsourcing","display_name":"outsourcing","score":0.8069999814033508},{"id":"https://openalex.org/keywords/systems-development","display_name":"system development","score":0.5289999842643738}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9043996334075928},{"id":"https://openalex.org/C46934059","wikidata":"https://www.wikidata.org/wiki/Q61515","display_name":"Outsourcing","level":2,"score":0.8097308874130249},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6153404712677002},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.6013921499252319},{"id":"https://openalex.org/C96250715","wikidata":"https://www.wikidata.org/wiki/Q965330","display_name":"Estimation","level":2,"score":0.5920328497886658},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.5838019847869873},{"id":"https://openalex.org/C93983250","wikidata":"https://www.wikidata.org/wiki/Q795053","display_name":"Cost estimate","level":2,"score":0.55450439453125},{"id":"https://openalex.org/C529173508","wikidata":"https://www.wikidata.org/wiki/Q638608","display_name":"Software development","level":3,"score":0.48941484093666077},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4629005193710327},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.39693328738212585},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3622819781303406},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20233911275863647},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1997552216053009},{"id":"https://openalex.org/C201995342","wikidata":"https://www.wikidata.org/wiki/Q682496","display_name":"Systems engineering","level":1,"score":0.19267979264259338},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.14181667566299438},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.08748111128807068},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0767723023891449},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/937742.937748","doi":"https://doi.org/10.1145/937742.937748","is_oa":false,"landing_page_url":"https://doi.org/10.1145/937742.937748","pdf_url":null,"source":{"id":"https://openalex.org/S4210234096","display_name":"ACM SIGMIS Database the DATABASE for Advances in Information Systems","issn_l":"0095-0033","issn":["0095-0033","1532-0936","2331-1584","2331-1622"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a","anvur-scientific","fnege-3","jufo-1","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319798","host_organization_name":"Association for Computing Machinery","host_organization_lineage":["https://openalex.org/P4310319798"],"host_organization_lineage_names":["Association for Computing Machinery"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ACM SIGMIS Database: the DATABASE for Advances in Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W608396008","https://openalex.org/W653212162","https://openalex.org/W1495057441","https://openalex.org/W1527311855","https://openalex.org/W1537188161","https://openalex.org/W1549845304","https://openalex.org/W1550682196","https://openalex.org/W1557824269","https://openalex.org/W1575961892","https://openalex.org/W1582726798","https://openalex.org/W1595975220","https://openalex.org/W1606901336","https://openalex.org/W1977852392","https://openalex.org/W1994410397","https://openalex.org/W1998661875","https://openalex.org/W2009407457","https://openalex.org/W2032872019","https://openalex.org/W2047835836","https://openalex.org/W2062702749","https://openalex.org/W2064181934","https://openalex.org/W2074112789","https://openalex.org/W2075848956","https://openalex.org/W2095151434","https://openalex.org/W2098608943","https://openalex.org/W2104577574","https://openalex.org/W2106082532","https://openalex.org/W2107523859","https://openalex.org/W2108767715","https://openalex.org/W2123479138","https://openalex.org/W2125635606","https://openalex.org/W2127741023","https://openalex.org/W2133442842","https://openalex.org/W2144604715","https://openalex.org/W2151089959","https://openalex.org/W2161929531","https://openalex.org/W2164252821","https://openalex.org/W2164827649","https://openalex.org/W2171553064","https://openalex.org/W2312777714","https://openalex.org/W2798326610","https://openalex.org/W3110140050","https://openalex.org/W3213422946","https://openalex.org/W4229544895","https://openalex.org/W4246311662","https://openalex.org/W4249305178"],"related_works":["https://openalex.org/W2121623781","https://openalex.org/W7119318456","https://openalex.org/W2351073472","https://openalex.org/W89046408","https://openalex.org/W1894282495","https://openalex.org/W2336874837","https://openalex.org/W6991482244","https://openalex.org/W2737652809","https://openalex.org/W1917641847","https://openalex.org/W1599225812"],"abstract_inverted_index":{"This":[0],"paper":[1,45],"proposes":[2],"the":[3,6,48,94,98],"use":[4],"of":[5,116,124],"Activity":[7],"Based":[8],"Costing":[9],"(ABC)":[10],"approach":[11,50],"to":[12,20,54],"software":[13,21,55],"estimation.":[14],"Like":[15],"other":[16],"more":[17],"traditional":[18],"approaches":[19],"estimation,":[22,78],"ABC":[23,49,60],"provides":[24,31],"man-day":[25,85],"estimates.":[26],"In":[27],"addition,":[28],"it":[29],"also":[30],"detailed":[32],"costing":[33],"information":[34],"that":[35],"is":[36,74],"useful":[37,102],"for":[38,77,103],"management":[39,104],"control":[40,105],"and":[41,79,83,96,106,120,128],"decision":[42,107],"making.":[43],"The":[44,72,90],"shows":[46],"how":[47],"can":[51],"be":[52],"applied":[53],"estimation":[56],"by":[57,93],"building":[58],"an":[59],"model":[61,73,95],"using":[62],"data":[63,91],"from":[64,97,122],"twenty-two":[65],"projects":[66],"in":[67,109],"a":[68],"financial":[69],"services":[70],"firm.":[71],"then":[75],"used":[76],"comparisons":[80],"between":[81],"estimated":[82],"actual":[84],"are":[86,101],"computed":[87],"(variance":[88],"analysis).":[89],"generated":[92],"variance":[99],"analysis":[100],"making":[108],"areas":[110],"such":[111],"as":[112],"resource":[113],"allocation,":[114],"outsourcing":[115],"specific":[117],"development":[118,126],"activities,":[119],"learning":[121],"adoption":[123],"new":[125],"tools":[127],"practices.":[129]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}