Perceptions of preparers and users to accounting change: A case study in an Australian university

Nazmi Sae b Jarrar, Malcolm Smith*, Colin Dolley

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

12 Citations (Scopus)


Purpose - To examine the likelihood of successfully implementing activity-based costing (ABC) in a university setting. Design/methodology/approach - A case-based method is adopted, through the survey of participants in one ABC implementation. Findings - A positive association was identified between successful implementation and the involvement and support of senior management, though perceptions were found to vary according to the precise role of participants in the implementation process. Research limitations/implications - The data relate to a single Australian university, so that the findings are not necessarily generalisable elsewhere. Practical implications - The alignment of the ABC system with the university's competitive strategy, continuous improvement programs and organisational culture, is important to a successful implementation. Originality/value - The study compares the perceptions of users and preparers to the implementation process and identifies significant differences between the two groups.

Original languageEnglish
Pages (from-to)80-94
Number of pages15
JournalManagerial Auditing Journal
Issue number1
Publication statusPublished - 2007


  • Accounting
  • Activity based costs
  • Australia
  • Change management
  • Universities


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