The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan
This paper provides an updated overview of the state of activity-based costing (ABC) and time-driven activity-based costing (TDABC) research in selected Asia Pacific countries and describes the association between national culture and ABC implementation. We reviewed literature on ABC and TDABC relat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12333/ |
| _version_ | 1848803130955792384 |
|---|---|
| author | Bülend, Terzioglu Chan, Elsie S. K. |
| author_facet | Bülend, Terzioglu Chan, Elsie S. K. |
| author_sort | Bülend, Terzioglu |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper provides an updated overview of the state of activity-based costing (ABC) and time-driven activity-based costing (TDABC) research in selected Asia Pacific countries and describes the association between national culture and ABC implementation. We reviewed literature on ABC and TDABC relating to selected Asia Pacific countries from 42 academic and professional journals published in the period 1987-2012. Our findings show substantial divergence in ABC implementation rates. In this study, we have not identified any research on TDABC in Asia Pacific countries that has been published. Opportunities exist for more extensive studies of ABC and TDABC that take account of Asia Pacific national cultures. |
| first_indexed | 2025-11-14T21:34:22Z |
| format | Article |
| id | uitm-12333 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:34:22Z |
| publishDate | 2014 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-123332022-07-05T04:39:40Z https://ir.uitm.edu.my/id/eprint/12333/ The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan apmaj Bülend, Terzioglu Chan, Elsie S. K. Costs. Industrial costs Cost effectiveness This paper provides an updated overview of the state of activity-based costing (ABC) and time-driven activity-based costing (TDABC) research in selected Asia Pacific countries and describes the association between national culture and ABC implementation. We reviewed literature on ABC and TDABC relating to selected Asia Pacific countries from 42 academic and professional journals published in the period 1987-2012. Our findings show substantial divergence in ABC implementation rates. In this study, we have not identified any research on TDABC in Asia Pacific countries that has been published. Opportunities exist for more extensive studies of ABC and TDABC that take account of Asia Pacific national cultures. 2014-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12333/1/AJ_B%C3%9CLEND%20TERZIOGLU%20APMAJ%2014.pdf Bülend, Terzioglu and Chan, Elsie S. K. (2014) The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan. (2014) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 9 (1). pp. 45-81. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Costs. Industrial costs Cost effectiveness Bülend, Terzioglu Chan, Elsie S. K. The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title | The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title_full | The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title_fullStr | The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title_full_unstemmed | The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title_short | The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan |
| title_sort | interplay between national culture and diffusion of activitybased costing: an asia-pacific perspective / bülend terzioglu and elsie s. k. chan |
| topic | Costs. Industrial costs Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/12333/ https://ir.uitm.edu.my/id/eprint/12333/ |