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Lookup NU author(s): Dr Lana Liu,
Dr Josie McLaren
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This study provides a thorough review of activity-based costing (ABC) and time-driven activity-based costing (TDABC) literature between 1988 and 2016. Through analysing publications in five main aspects (volume, field, journal characteristics aspect, author aspect, geographical aspect, and contents aspect), the objectives are to investigate the developmental paths of ABC and TDABC and to shed some lights on interests of academics and practitioners surrounding ABC and TDABC. Based on literature survey of 1,532 ABC and TDABC papers, we find some difference between ABC and TDABC publication pattern.First, the nature and field of journals in which ABC and TDABC papers are published differ. ABC appears widely in business management academic and practitioner journals and non-business management academic journals, whereas most of TDABC articles mainly appear in bio/medical academic journals. Second, the author types in ABC and TDABC articles differ. ABC articles were published extensively by various scholars, consultants, and practitioners. However, TDABC has been published articles by lots of academics especially medical doctors in the bio/medical field. Finally, diffusion driver differs. ABC's diffusion was initially driven through consulting content articles, and later followed and dominated by academic content articles. Whereas, initial TDABC articles were of consulting contents, but later practitioner content articles play a leading role.
Author(s): Liu LYJ, Rhee Y, McLaren J
Publication type: Conference Proceedings (inc. Abstract)
Publication status: Published
Conference Name: BAFA Annual Conference 2018
Year of Conference: 2018
Online publication date: 11/04/2018
Acceptance date: 04/01/2018
Publisher: British Accounting & Finance Association