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What Drives Management Accounting Innovations? A Survey of Activity-Based Costing Journal Publications

Lookup NU author(s): Yoonki Rhee, Professor Josephine McLarenORCiD, Dr Lana LiuORCiD

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).

Abstract

The purpose of this study is to examine the driving forces behind the diffusion of an important management accounting innovation, activity-based costing (ABC). Driving forces are analyzed within five main aspects (volume, journal field, journal type, author type, and content type) through a survey of English-language journal publications relating to ABC and its recent iteration, Time-Driven Activity-Based Costing (TDABC), between 1988 and 2019. Employing linear regression and Mann-Kendall statistical analyses, our results find some diffusion patterns. First, ABC/TDABC initially appears in business management then spread to non-business management fields, in particular to the bio/medical field. Second, driving forces behind ABC/TDABC diffusion have changed. At the beginning of the spread of ABC (1988-2003), it shows a push by academics and consultants. However from 2004 to 2019, there is a clear pull by practitioners, in particular medical doctors in the bio/medical field who see a need for this innovative tool. Third, academics and consultants attempt to spread ABC/TDABC to generate more research activities and business, whilst practitioners’ quests for ABC/TDABC are driven by their intrinsic needs and external demands. The longitudinal picture of ABC diffusion may shed light on how to enable such a management accounting innovation to achieve its long term success.

Publication metadata

Author(s): Rhee Y, McLaren J, Jang D, Liu LYJ

Publication type: Article

Publication status: Published

Journal: Journal of Industrial Studies

Year: 2024

Volume: 48

Issue: 2

Pages: 49-89

Print publication date: 06/08/2024

Acceptance date: 06/08/2024

Date deposited: 24/09/2024

ISSN (print): 1738-9216

Publisher: Korea Open Access Journals

URL: https://doi.org/10.22915/rifi.2024.48.2.003

DOI: 10.22915/rifi.2024.48.2.003

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Funding

Funder referenceFunder name
National Institute for Mathematical Sciences (NIMS) grant funded by the Korean government (MSIT) (No. B24810000)

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