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dc.contributor.authorZarei, Behrouz
dc.contributor.authorRad, Ramin Sepehri
dc.contributor.authorGhapanchi, Fereshteh
dc.contributor.authorGhapanchi, Amir Hossein
dc.date.accessioned2017-09-04T22:49:49Z
dc.date.available2017-09-04T22:49:49Z
dc.date.issued2015
dc.identifier.issn15666379
dc.identifier.urihttp://hdl.handle.net/10072/168294
dc.description.abstractFor 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherAcademic Conferences and Publishing Internatinal
dc.publisher.placeUnited Kingdom
dc.publisher.urihttp://www.ejise.com/volume18/issue1
dc.relation.ispartofpagefrom59
dc.relation.ispartofpageto76
dc.relation.ispartofissue1
dc.relation.ispartofjournalThe Electronic Journal of Information Systems Evaluation
dc.relation.ispartofvolume18
dc.subject.fieldofresearchInformation Systems Management
dc.subject.fieldofresearchInformation Systems
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode080609
dc.subject.fieldofresearchcode0806
dc.subject.fieldofresearchcode1503
dc.titleA Heuristic Approach to the Adoption and Implementation of Activity Based Costing Information Systems
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 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.
gro.hasfulltextFull Text
gro.griffith.authorGhapanchi, Amir Hossein H.


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