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 language | English |
|---|---|
| Pages (from-to) | 57-70 |
| Number of pages | 14 |
| Journal | Journal of applied management accounting research |
| Volume | 4 |
| Issue number | 1 |
| Publication status | Published - 2006 |
Keywords
- advanced cost management systems
- ACMS
- use
- usefulness