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Implementation of Activity-Based Costing in Malaysia

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Implementation of Activity-Based Costing in Malaysia
Asian Review of Accounting
Emerald Article: Implementation of activity based costing in Malaysia: A case study of two companies
Jamaliah Abdul Majid, Maliah Sulaiman

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To cite this document: Jamaliah Abdul Majid, Maliah Sulaiman, (2008),"Implementation of activity based costing in Malaysia: A case study of two companies", Asian Review of Accounting, Vol. 16 Iss: 1 pp. 39 - 55
Permanent link to this document: http://dx.doi.org/10.1108/13217340810872463 Downloaded on: 04-01-2013
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Jamaliah Abdul Majid, Maliah Sulaiman, (2008),"Implementation of activity based costing in Malaysia: A case study of two companies", Asian Review of Accounting, Vol. 16 Iss: 1 pp. 39 - 55 http://dx.doi.org/10.1108/13217340810872463 Jamaliah Abdul Majid, Maliah Sulaiman, (2008),"Implementation of activity based costing in Malaysia: A case study of two companies", Asian Review of Accounting, Vol. 16 Iss: 1 pp. 39 - 55 http://dx.doi.org/10.1108/13217340810872463 Jamaliah Abdul Majid, Maliah Sulaiman, (2008),"Implementation of activity based costing in Malaysia: A case study of two companies", Asian Review of Accounting, Vol. 16 Iss: 1 pp. 39 - 55 http://dx.doi.org/10.1108/13217340810872463 Access to this document was granted through an Emerald subscription provided by SEGi University Group
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References: Abdul Rahman, I.K., Ab-Rahman, A.Z., Omar, N. and Tew, Y.H. (1998), “A survey of management accounting practices in Malaysian manufacturing companies”, Management Abdul Rahman, I.K., Omar, N., Sulaiman, M. and Abidin, Z.Z. (2005), “Management accounting practices in Malaysia”, in Nishimura, A Abrahamson, E. (1991), “Managerial fads and fashions: the diffusion and rejection of innovations”, Academy of Management Review, Vol Anderson, S. (1995), “A framework for assessing cost management system changes: the case of activity based costing implementation at General Motors, 1986-1993”, Journal of Arnaboldi, M. and Lapsley, I. (2005), “Activity based costing in healthcare: a UK case study”, Research in Healthcare Financial Management, Vol Ball, R. and Foster, G. (1982), “Corporate financial reporting: a methodological review of empirical research”, Journal of Accounting Research, Vol Bellis-Jones, R. (1989), “Customer profitability analysis”, Management Accounting, February, pp Brewer, P.C. (1998), “National culture and activity-based costing systems: a note”, Management Accounting Research, Vol Brimson, J.A. (1991), Activity Accounting: An Activity Based Costing Approach, Wiley, New York, NY. Bromwich, M. and Wang, G. (1991), “Management accounting in China: a current evaluation”, The International Journal of Accounting, Vol Brownell, P. and Trotman, K. (1988), “Research methods in behavioral accounting”, in Ferris, K.R Carolfi, I.A. (1996), “ABM can improve quality and control costs”, Cost & Management, May, pp Chan, Y.K. (2005), “Management accounting practices in Singapore”, in Nishimura, A. and Willett, R Chenhall, R.H. and Langfield-Smith, K. (1998), “Adoption and benefits of management accounting practices: an Australian study”, Management Accounting Research, Vol Cobb, I., Innes, J. and Mitchell, F. (1992), Activity Based Costing: Problems in Practice, Chartered Institute of Management Accountants, London. Cooper, R. (1994), “The role of activity-based systems in supporting the transition to the lean enterprise”, Advances in Management Accounting, pp Cooper, R. and Kaplan, R.S. (1998), The Design of Cost Management Systems: Text and Cases, 2nd ed., Prentice-Hall, Englewood Cliffs, NJ. Cotton, W.D.J., Jackman, S.M. and Brown, R.A. (2003), “Note on a New Zealand replication of the Innes et al DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol Gunasekaran, A., Marri, H.B. and Yusuf, Y.Y. (1999), “Application of activity-based costing: some case experiences”, Managerial Auditing Journal, Vol Ghosh, B.C. and Chan, Y.K. (1996), “Management accounting practices in Singapore: the state of the art”, unpublished manuscript, Nanyang Business School, Singapore. Innes, J. and Mitchell, F. (1991), Activity Based Cost Management: A Case Study of Implementation, CIMA, London. Innes, J. and Mitchell, F. (1997), “A follow-up survey of CIMA members”, Management Accounting: Magazine for Chartered Management Accountants, Vol Innes, J. and Mitchell, F. (1997), “The application of activity-based costing in the United Kingdom’s largest financial institutions”, The Service Industries Journal, Vol Innes, J., Mitchell, F. and Sinclair, D. (2000), “Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results”, Management Accounting Ittner, C.D., Lanen, W.N. and Larcker, D.F. (2002), “The association between activity-based costing and manufacturing performance”, Journal of Accounting Research, Vol Johnson, T.S. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA. Kaplan, R.S. 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