{"id":"https://openalex.org/W68871271","doi":null,"title":"Activity-Based Costing: Is It Still Relevant?","display_name":"Activity-Based Costing: Is It Still Relevant?","publication_year":2009,"publication_date":"2009-03-22","ids":{"openalex":"https://openalex.org/W68871271","mag":"68871271"},"language":"en","primary_location":{"id":"mag:68871271","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-204550429/activity-based-costing-is-it-still-relevant","pdf_url":null,"source":{"id":"https://openalex.org/S2764513795","display_name":"Management accounting quarterly","issn_l":"1528-5359","issn":["1528-5359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management accounting quarterly","raw_type":null},"volume":null,"type":"article","indexed_in":[],"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/A5033068177","display_name":"William O. Stratton","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William O. Stratton","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029207435","display_name":"Denis Desroches","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Denis Desroches","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065675968","display_name":"Raef A. Lawson","orcid":"https://orcid.org/0000-0001-6039-9138","observed_orcids":["https://orcid.org/0000-0001-6039-9138"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Raef A. Lawson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5026631747","display_name":"Toby Hatch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Toby Hatch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.3869,"has_fulltext":false,"cited_by_count":47,"citation_normalized_percentile":{"value":0.93252657,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"10","issue":"3","first_page":"31","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"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":0.9984999895095825,"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":0.000699999975040555,"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/T10910","display_name":"Corporate Governance and Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":0.9990000128746033},{"id":"https://openalex.org/keywords/activity-based-management","display_name":"activity-based management","score":0.8410000205039978},{"id":"https://openalex.org/keywords/implementation-success-factors","display_name":"implementation success factors","score":0.6399999856948853},{"id":"https://openalex.org/keywords/overhead-cost-allocation","display_name":"overhead cost allocation","score":0.4320000112056732},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.38100001215934753},{"id":"https://openalex.org/keywords/profitability-measurement","display_name":"profitability measurement","score":0.8539999723434448},{"id":"https://openalex.org/keywords/management-accounting-practices","display_name":"management accounting practices","score":0.48399999737739563},{"id":"https://openalex.org/keywords/management-accounting-research-agenda","display_name":"management accounting research agenda","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.822966992855072},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4904730021953583},{"id":"https://openalex.org/C7991579","wikidata":"https://www.wikidata.org/wiki/Q17955","display_name":"Criticism","level":2,"score":0.4839780330657959},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4791766405105591},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4750806391239166},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.46220019459724426},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4040069878101349},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3699513077735901},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33275747299194336},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3156869411468506},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.22622475028038025},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17537778615951538},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:68871271","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-204550429/activity-based-costing-is-it-still-relevant","pdf_url":null,"source":{"id":"https://openalex.org/S2764513795","display_name":"Management accounting quarterly","issn_l":"1528-5359","issn":["1528-5359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management accounting quarterly","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W8434138","https://openalex.org/W89772516","https://openalex.org/W615392805","https://openalex.org/W1485319711","https://openalex.org/W1493471173","https://openalex.org/W1493861110","https://openalex.org/W1502649080","https://openalex.org/W1505999675","https://openalex.org/W1551900229","https://openalex.org/W1572092804","https://openalex.org/W1986412339","https://openalex.org/W2031632285","https://openalex.org/W2033170797","https://openalex.org/W2041036254","https://openalex.org/W2075328154","https://openalex.org/W2161439160","https://openalex.org/W2777803356","https://openalex.org/W3123883118","https://openalex.org/W3147181238"],"related_works":["https://openalex.org/W2523645165","https://openalex.org/W157451618","https://openalex.org/W3082681783","https://openalex.org/W1535516403","https://openalex.org/W1981032314","https://openalex.org/W7098960220","https://openalex.org/W2012524039","https://openalex.org/W4294558508","https://openalex.org/W2098449233","https://openalex.org/W380358174"],"abstract_inverted_index":{"Over":[0],"the":[1,23,36,59,127,132,156,185,196,205,213,224,249,262,281,302,312,323,336,350,364,384,387,396,400,494,498,512,524,546,556,564,585,592,601,606],"past":[2],"several":[3],"years,":[4],"consultants,":[5],"practitioners,":[6],"and":[7,22,27,44,69,75,97,119,167,177,199,235,245,264,314,318,326,330,342,360,403,429,470,481,490,509,515,541],"academic":[8],"investigators":[9],"have":[10,32,151,241,293],"noticed":[11],"that":[12,240,292],"activity-based":[13,52,172],"costing":[14,53,317,549],"(ABC)":[15],"methods,":[16],"developed":[17],"to":[18,67,73,99,111,141,219,267,276,280,300,311,444,465,506,619],"improve":[19],"decision":[20,479],"support":[21],"accuracy":[24],"of":[25,61,80,131,148,171,216,227,238,287,304,316,338,352,358,386,395,442,529,548,558,579,587,608,614],"cost-":[26],"profit-measurement":[28],"systems,":[29,560],"too":[30,65,71],"often":[31],"yielded":[33],"less":[34],"than":[35,370,577],"desired":[37],"results.":[38],"For":[39,457,474],"example,":[40],"Robert":[41],"S.":[42],"Kaplan":[43],"Steven":[45],"R.":[46],"Anderson":[47],"state,":[48],"Many":[49],"companies":[50,254,574],"abandoned":[51,121],"because":[54],"it":[55,109,139],"did":[56],"not":[57,294,617],"capture":[58,489],"complexity":[60],"their":[62,256,517],"operations,":[63],"took":[64],"long":[66],"implement,":[68],"was":[70,275,379],"expensive":[72],"build":[74],"maintain.":[76],"(1)":[77],"Further":[78],"criticism":[79],"ABC":[81,87,149,217,243,257,288,305],"appeared":[82],"elsewhere.":[83],"Straightforward":[84],"in":[85,91,126,165,195,212,374,399,497,563],"theory,":[86],"proved":[88],"notoriously":[89],"difficult":[90],"practice.":[92],"It":[93],"involved":[94],"defining":[95],"'activities'":[96],"trying":[98],"judge":[100],"(often":[101],"subjectively)":[102],"how":[103],"much":[104],"overhead":[105],"each":[106],"used.":[107,190],"And":[108],"had":[110],"be":[112,463],"done":[113],"regularly.":[114],"Companies":[115],"got":[116],"fed":[117],"up,":[118],"many":[120,232,486],"it.":[122],"From":[123,595],"11th":[124],"position":[125],"1995":[128],"annual":[129,162],"survey":[130,333,353,366,378,565],"most":[133,381,525,561,573],"widely":[134],"used":[135,505,527,575],"management":[136,173],"tools":[137,163,189],"(Bain),":[138],"fell":[140],"22nd":[142],"place":[143],"(in":[144],"2002).":[145],"(2)":[146],"Studies":[147],"use":[150,170,303,315,586],"reflected":[152],"this":[153,273,568],"dissatisfaction":[154],"with":[155,180,248],"technique.":[157],"The":[158,377,408,440],"Bain":[159],"&":[160],"Company":[161],"surveys":[164],"2003":[166],"2005":[168],"reported":[169,194,246],"(ABM)":[174],"at":[175],"50%":[176],"52%,":[178],"respectively,":[179],"associated":[181],"satisfaction":[182,247],"scores":[183],"below":[184],"average":[186],"for":[187,271,467],"all":[188],"Similar":[191],"results":[192,226],"were":[193,372,398,405,413],"SUNY-Albany,":[197],"Hyperion,":[198],"Pepperdine":[200],"Study":[201],"(SHAPS":[202],"surveys):":[203],"During":[204],"same":[206],"period,":[207],"they":[208,251],"found":[209],"a":[210,332,391,454,611],"decline":[211],"perceived":[214],"value":[215,250,500,513,593],"compared":[218],"its":[220],"usage.":[221],"(3)":[222],"Despite":[223],"negative":[225],"these":[228,580,588],"studies,":[229],"there":[230],"are":[231,504],"case":[233],"studies":[234],"anecdotal":[236],"reports":[237],"organizations":[239,487,562],"adopted":[242],"methods":[244,258,289,306,503,530],"provide.":[252],"These":[253],"consider":[255],"an":[259,278],"investment":[260],"worth":[261],"time":[263],"resources":[265],"committed":[266],"them.":[268],"One":[269],"motive":[270],"conducting":[272],"research":[274],"seek":[277],"answer":[279],"question:":[282],"What":[502],"distinguishes":[284],"successful":[285],"implementations":[286],"from":[290,383,406,493,567],"those":[291],"succeeded?":[295],"BRAG":[296],"SURVEY":[297],"In":[298,571],"order":[299],"study":[301],"(and":[307],"other":[308,343,448,495],"issues":[309],"related":[310],"design":[313],"profitability":[319],"methods),":[320],"we":[321,598],"formed":[322],"Business":[324],"Research":[325],"Analysis":[327],"Group":[328],"(BRAG)":[329],"conducted":[331],"sponsored":[334],"by":[335,355,411,520],"Institute":[337],"Management":[339],"Accountants":[340],"(IMA[R])":[341],"professional":[344],"associations.":[345],"(4)":[346],"Table":[347],"1":[348,583,597],"shows":[349,584],"distribution":[351],"respondents":[354,397,412],"region,":[356],"type":[357],"unit,":[359],"business":[361],"sector.":[362],"Of":[363],"348":[365],"respondents,":[367],"slightly":[368],"more":[369,576],"half":[371],"located":[373],"North":[375],"America.":[376],"completed":[380],"frequently":[382,526],"perspective":[385],"respondent's":[388],"organization":[389],"as":[390,553,555],"whole.":[392],"Fifty-four":[393],"percent":[394],"service":[401],"sector,":[402],"40%":[404],"manufacturing.":[407],"positions":[409],"held":[410],"fairly":[414],"evenly":[415],"distributed":[416],"among":[417],"executives":[418],"(16%),":[419,424],"directors":[420],"(13%),":[421],"senior":[422],"managers":[423,427],"analysts":[425],"(19%),":[426],"(23%),":[428],"others":[430],"(14%).":[431],"COST-":[432],"AND":[433],"PROFIT-MEASUREMENT":[434],"METHODS":[435],"ACROSS":[436],"THE":[437],"VALUE":[438],"CHAIN":[439],"assignment":[441],"costs":[443,461,492,508,615],"products,":[445],"customers,":[446],"or":[447],"cost":[449,476,620],"objects":[450],"has":[451],"always":[452],"been":[453],"thorny":[455],"issue.":[456],"external":[458],"reporting,":[459],"production":[460],"must":[462],"assigned":[464,618],"products":[466],"both":[468],"income":[469],"asset":[471],"reporting":[472],"purposes.":[473],"operational":[475],"control,":[477],"strategic":[478],"making,":[480],"performance":[482],"measurement":[483],"purposes,":[484],"however,":[485],"also":[488],"assign":[491],"functions":[496],"internal":[499],"chain.":[501,594],"measure":[507],"profits":[510],"across":[511,591],"chain,":[514],"does":[516],"usage":[518],"vary":[519],"function?":[521],"We":[522],"identified":[523],"types":[528,551,590],"as:":[531],"*":[532,535,538,542,604],"Actual":[533],"costing,":[534,537,540],"Normal":[536],"Standard":[539],"Activity-based":[543],"costing.":[544],"While":[545],"set":[547],"method":[550,589],"is":[552,616],"diverse":[554],"kinds":[557],"operating":[559],"chose":[566],"short":[569],"list.":[570],"fact,":[572],"one":[578],"methods.":[581],"Figure":[582,596],"can":[599],"reach":[600],"following":[602],"conclusions:":[603],"With":[605],"exception":[607],"production-related":[609],"costs,":[610],"significant":[612],"proportion":[613],"objects.":[621],"\u2026":[622]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}