Changes In Company’s Management Accounting Systems Case Study on ActivityBased Costing Implementation and Operation in Medium-S.docx

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1、Eurasian Journal of Business and Economics 2010, 3 (6), 85-111.Changes In Company ,s ManagementAccounting Systems: Case Study on Activity-Based Costing Implementation and Operationin Medium-Sized Production CompanyTomasz WNUK-PEL PhD, Accounting Department; Management Faculty; todz University, Polan

2、d; e-mail:tomwnukuni.lodz.plAbstractThis paper aims to explore factors, which influence the process of activity-basedcosting (ABC) implementation, as well as analyze and explain the changes in thearea of methodology and organization of a company, after activity-based costingimplementation. The resea

3、rch findings are of both theoretical and practicalimportance. From the practical point of view, companies consideringimplementation of ABC should be aware of the positive and negative factorsconditioning the process of implementation; in addition, they should be familiarwith methodological and organ

4、izational changes, which might stem from the ABCimplementation. From the theoretical point of view, this research might be helpfulin determining a more general tendency: although modifications in cost accountingsystems and implementation of modem methods of management accounting inPolish companies c

5、ome later than in more developed economies, the tendencyheads in the same direction.Keywords: activity-based costing, management accounting change, managementaccounting in Poland, case study research, institutional and methodologicalchangesJEL Classification Codes: M41Changes in companys management

6、accounting systems. Case study on activity-based.1. IntroductionEarly activity-based costing research, documenting its expansion in the earlynineties of the 20th century, showed an immense interest in ABC among managersfrom a majority of highly developed countries (Ask & Ax, 1992; Nicholls, 1992;Bri

7、ght et al., 1992; Drury & Tyles, 1994; Innes & Mitchell, 1995; Armitage &Nicholson, 1993). The number of companies, which implemented and used activity-based costing, was rather minor at that time. A small number of researchedcompanies was undergoing the ABC implementation process but many of themwe

8、re planning or considering the implementation.Research carried out in the late nineties of the 20th century showed that thenumber of companies using activity-based costing was growing (Lukka & Granlund,1996; Bjrnenak, 1997; Gosselin, 1997; Cinquini et al., 1999; Clarke et al.z 1999;Innes et al.z 200

9、0). What was significant, more and more companies were planningor considering ABC implementation. On the other hand, one could notice that somecompanies resigned from ABC implementation after analyzing the prospective costsand benefits. There were also rare cases of companies which abandoned activit

10、y-based costing after its implementation and use. Despite the fact that the number ofcompanies using or interested in implementing activity-based costing was growing,the pace at which the new system spread was slower than expected. Interestingly,the notion was observed when a record number of articl

11、es on activity-basedcosting was published, ABC became part of curriculum at universities or vocationalcourses for management accounting experts, and consultancy or IT companieswere competing in promotion of the new system.ABC diffusion research conducted in highly developed countries in the first de

12、cadeof the 21st century revealed that the number of companies using ABC ceased togrow and stopped at an average, lower than anticipated, level (Clarke & Mullins,2001; Cotton et al., 2003; Pierce, 2004; Lawson, 2005; AI-0miri & Drury, 2007;Cinquini et al., 2008; Kallunki & Silvolaz 2008). Moreover, t

13、he number of companiesplanning or considering the implementation of activity-based costing dropped;simultaneously, the number of companies, which quit implementation afteranalyzing costs and benefits, rose.The situation was different in the developing countries. In the nineties of the 20thcentury, c

14、ases of ABC implementation were incidental, and apart from a fewexceptions (Firth, 1996; Anderson & Lanen, 1999), nobody carried out any researchon ABC expansion. Greater interest in activity-based costing in developing countriescould be observed at the beginning of 21st century. At the time, the nu

15、mber of ABCimplementations grew which led to appearance of a larger number of diffusionresearches carried in the companies in those countries (Anand et al., 2005; Chow etal., 2007). Unlike highly developed countries, where the interest in activity-basedcosting slumped and the number of companies usi

16、ng ABC ceased to grow (someresearches even showed a decline in this number), developing countriescharacterize of a growing number of companies in which activity-based costing isbeing implemented.The first survey examining adoption of ABC by Polish companies was carried out bySobahska & Wnuk (2000). Other research projects identified isolated cases o