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  • A Heuristic Approach to the Adoption and Implementation of Activity Based Costing Information Systems

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    Author(s)
    Zarei, Behrouz
    Rad, Ramin Sepehri
    Ghapanchi, Fereshteh
    Ghapanchi, Amir Hossein
    Griffith University Author(s)
    Ghapanchi, Amir Hossein H.
    Year published
    2015
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    Abstract
    For successful implementation of Activity Based Costing (ABC) information systems, like any other Accounting Information System (AIS), there are several key points to be considered. Several researchers have studied factors influencing success in various stages of Activity Based Costing Information Systems (ABCIS) development. However, a gap in the literature concerns a lack of research for the development of a taxonomy of heuristic principles for better implementation and successful utilization of ABCISs. This paper offers a detailed analysis of ABCISs by: (i) reviewing literature studies in order to build a more exhaustive ...
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    For successful implementation of Activity Based Costing (ABC) information systems, like any other Accounting Information System (AIS), there are several key points to be considered. Several researchers have studied factors influencing success in various stages of Activity Based Costing Information Systems (ABCIS) development. However, a gap in the literature concerns a lack of research for the development of a taxonomy of heuristic principles for better implementation and successful utilization of ABCISs. This paper offers a detailed analysis of ABCISs by: (i) reviewing literature studies in order to build a more exhaustive list of success factors of ABCIS. Twenty primary and twenty-two secondary success factors are identified; and (ii) running four rounds of grounded action research through interviews in a case study of a bank. Twenty-seven heuristics for the successful implementation of ABCIS are derived. Finally, the paper demonstrates the extent to which each heuristic may address each main success factor. Implications of the results for researchers and practitioners are subsequently proposed.
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    Journal Title
    The Electronic Journal of Information Systems Evaluation
    Volume
    18
    Issue
    1
    Publisher URI
    http://www.ejise.com/volume18/issue1
    Copyright Statement
    © The Author(s) 2015. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the authors.
    Subject
    Information Systems Management
    Information Systems
    Business and Management
    Publication URI
    http://hdl.handle.net/10072/168294
    Collection
    • Journal articles

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