ScholarLens Back to search
1997•QUT ePrints (Queensland University of Technology)Requires access

Accountants' Professional Affiliation, Characteristics and Knowledge of Activity Based Costing

Marion R. Hutchinson

Open publisher page 0 citations

Abstract

This paper examines the association between certain demographic characteristics of accountants and their knowledge of activity based costing. The motivation for this study was the different explanations for the gap between management accounting theory and practice in previous studies. The data for this study was obtained by surveying a sample of seven hundred and ten accountants who were members of a professional accounting association. The results indicate that the characteristics of membership to a particular accounting body, length of tenure, size and type of employing firm are strongly associated with accountants' level of knowledge of activity based costing. Implications of these results to professional accounting bodies, employing organisations and their management are also discussed.

Open-access reader

About this research paper

What this paper is about

This paper examines the association between certain demographic characteristics of accountants and their knowledge of activity based costing. The motivation for this study was the different explanations for the gap between management accounting theory and practice in previous studies. The data for this study was obtained by surveying a sample of seven hundred and ten accountants who were members of a professional accounting association. The results indicate that the characteristics of membership to a particular accounting body, length of tenure, size and type of employing firm are strongly associated with accountants' level of knowledge of activity based costing. Implications of these results to professional accounting bodies, employing organisations and their management are also discussed.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

This paper examines the association between certain demographic characteristics of accountants and their knowledge of activity based costing. The motivation for this study was the different explanations for the gap between management accounting theory and practice in previous studies. The data for this study was obtained by surveying a sample of seven hundred and ten accountants who were members of a professional accounting association. The results indicate that the characteristics of membership to a particular accounting body, length of tenure, size and type of employing firm are strongly associated with accountants' level of knowledge of activity based costing. Implications of these results to professional accounting bodies, employing organisations and their management are also discussed.

Key concepts: Activity-based costing, Accounting, Management accounting, Sample (material), Association (psychology), Business, Cost accounting, Professional association

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Accountants' Professional Affiliation, Characteristics and Knowledge of Activity Based Costing — Research Paper | ScholarLens