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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2002 MCB UP Ltd. All rights reserved.
- ISSN
- 0967-5426
- DOI
- 10.1108/96754260280001032
- Publisher site
- See Article on Publisher Site
Abstract
This is an in‐depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non‐process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.
Journal
Journal of Applied Accounting Research – Emerald Publishing
Published: Dec 1, 2002
Keywords: Control systems; Cost awareness; Perception of management