{"id":"https://openalex.org/W2012524039","doi":"https://doi.org/10.1108/eb060741","title":"The Implementation and Benefits of Activity\u2010Based Costing: A Hong Kong Study","display_name":"The Implementation and Benefits of Activity\u2010Based Costing: A Hong Kong Study","publication_year":2001,"publication_date":"2001-02-01","ids":{"openalex":"https://openalex.org/W2012524039","doi":"https://doi.org/10.1108/eb060741","mag":"2012524039"},"language":"en","primary_location":{"id":"doi:10.1108/eb060741","doi":"https://doi.org/10.1108/eb060741","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb060741","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","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/A5037931144","display_name":"Gongmeng Chen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I14243506","display_name":"Hong Kong Polytechnic University","ror":"https://ror.org/0030zas98","country_code":"HK","type":"education","lineage":["https://openalex.org/I14243506"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Gongmeng Chen","raw_affiliation_strings":["The Hong Kong Polytechnic University, Hong Kong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Hong Kong Polytechnic University, Hong Kong","institution_ids":["https://openalex.org/I14243506"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111631292","display_name":"Michael A. Firth","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I14243506","display_name":"Hong Kong Polytechnic University","ror":"https://ror.org/0030zas98","country_code":"HK","type":"education","lineage":["https://openalex.org/I14243506"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Michael Firth","raw_affiliation_strings":["The Hong Kong Polytechnic University, Hong Kong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Hong Kong Polytechnic University, Hong Kong","institution_ids":["https://openalex.org/I14243506"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070944909","display_name":"Kyungjoo Park","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I14243506","display_name":"Hong Kong Polytechnic University","ror":"https://ror.org/0030zas98","country_code":"HK","type":"education","lineage":["https://openalex.org/I14243506"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Kyungjoo Park","raw_affiliation_strings":["The Hong Kong Polytechnic University, Hong Kong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Hong Kong Polytechnic University, Hong Kong","institution_ids":["https://openalex.org/I14243506"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I14243506"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.32365523,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"9","issue":"2","first_page":"23","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0007999999797903001,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":1.0},{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.6269999742507935},{"id":"https://openalex.org/keywords/determinants-of-adoption","display_name":"adoption factors","score":0.5920000076293945},{"id":"https://openalex.org/keywords/competitive-intensity","display_name":"competitive intensity","score":0.6809999942779541},{"id":"https://openalex.org/keywords/user-satisfaction","display_name":"user satisfaction","score":0.8259999752044678},{"id":"https://openalex.org/keywords/hong-kong-firms","display_name":"Hong Kong firms","score":0.7870000004768372}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9548641443252563},{"id":"https://openalex.org/C2776003135","wikidata":"https://www.wikidata.org/wiki/Q1333727","display_name":"Publicity","level":2,"score":0.8934807777404785},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7094934582710266},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6452587246894836},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.6039003729820251},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.5849126577377319},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4665011763572693},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.42327550053596497},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3457055985927582},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12337642908096313},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08499559760093689},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/eb060741","doi":"https://doi.org/10.1108/eb060741","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb060741","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},{"id":"pmh:oai:ira.lib.polyu.edu.hk:10397/60515","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10397/60515","pdf_url":null,"source":{"id":"https://openalex.org/S4306400205","display_name":"PolyU Institutional Research Archive (Hong Kong Polytechnic University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I14243506","host_organization_name":"Hong Kong Polytechnic University","host_organization_lineage":["https://openalex.org/I14243506"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal/Magazine Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W75329154","https://openalex.org/W383981541","https://openalex.org/W1963807217","https://openalex.org/W1980104606","https://openalex.org/W1993699492","https://openalex.org/W2046587412","https://openalex.org/W2115539917","https://openalex.org/W3124150569","https://openalex.org/W4210847660","https://openalex.org/W4285719527","https://openalex.org/W4383905229"],"related_works":["https://openalex.org/W2034091123","https://openalex.org/W4380636083","https://openalex.org/W1502346188","https://openalex.org/W1981032314","https://openalex.org/W3082681783","https://openalex.org/W1535516403","https://openalex.org/W182363102","https://openalex.org/W68871271","https://openalex.org/W3033233385","https://openalex.org/W4281627104"],"abstract_inverted_index":{"Activity\u2010Based":[0],"Costing":[1],"(ABC)":[2],"is":[3,18,75],"a":[4,12,68],"relatively":[5],"new":[6,63,102],"accounting":[7],"system":[8],"that":[9,48,93],"has":[10,107],"received":[11],"substantial":[13],"amount":[14],"of":[15,26,37,72],"publicity":[16],"and":[17,54,84],"heavily":[19],"marketed":[20],"by":[21],"consulting":[22],"firms.":[23],"In":[24],"light":[25],"this,":[27],"we":[28],"surveyed":[29,56],"companies":[30,58,79],"in":[31,39,111],"1999":[32],"to":[33,45,51],"evaluate":[34],"the":[35,62,101],"adoption":[36,53,70],"ABC":[38,96],"Hong":[40,112],"Kong.":[41,113],"We":[42],"set":[43],"out":[44],"investigate":[46],"factors":[47],"might":[49],"lead":[50],"its":[52],"also":[55],"whether":[57],"are":[59,118],"satisfied":[60],"with":[61,80,100],"system.":[64,103],"Our":[65],"findings":[66],"reveal":[67],"low":[69],"rate":[71],"ABC.":[73],"There":[74],"directional":[76],"support":[77],"for":[78,116],"diverse":[81],"product":[82],"lines":[83],"those":[85],"facing":[86],"intense":[87],"competition":[88],"using":[89],"activity\u2010based":[90,105],"costing.":[91],"Companies":[92],"have":[94],"adopted":[95],"report":[97],"high":[98],"satisfaction":[99],"Overall,":[104],"costing":[106],"made":[108],"limited":[109],"inroads":[110],"The":[114],"reasons":[115],"this":[117],"not":[119],"readily":[120],"apparent.":[121]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2013,"cited_by_count":5}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2016-06-24T00:00:00"}