Advanced cost management systems in Australia: a study of their use and usefulness

Robert Reeve, David Warwick

Research output: Contribution to journalArticlepeer-review

Abstract

This is a study of the extent of use, and the usefulness, of eight advanced cost management systems in a wide range of Australian organisations. Data on the characteristics of these systems are also presented, as well as their association with extent of use and usefulness. In addition, the organisations are classified into groups according to the extent of their use of advanced cost management systems, and by their industry classification, and insights obtained from these classifications are presented.
Original languageEnglish
Pages (from-to)57-70
Number of pages14
JournalJournal of applied management accounting research
Volume4
Issue number1
Publication statusPublished - 2006

Keywords

  • advanced cost management systems
  • ACMS
  • use
  • usefulness

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