TY - JOUR
T1 - The use and success of activity-based management practices at different organisational life cycle stages
AU - Phan, Thanh Nguyet
AU - Baird, Kevin
AU - Blair, Bill
PY - 2014/2/1
Y1 - 2014/2/1
N2 - This study examines the association between organisational life cycle (OLC) stages and the use and success of activity-based management (ABM) practices. The results reveal that maturity and revival stage business units use each level of ABM to a greater extent than those in the birth, growth and decline stages. In addition, while the level of ABM success does not differ across OLC stages, ABM success is dependent upon business units using each ABM practice to the greatest extent. The findings provide managers with an insight into the appropriateness of using ABM practices at different OLC stages.
AB - This study examines the association between organisational life cycle (OLC) stages and the use and success of activity-based management (ABM) practices. The results reveal that maturity and revival stage business units use each level of ABM to a greater extent than those in the birth, growth and decline stages. In addition, while the level of ABM success does not differ across OLC stages, ABM success is dependent upon business units using each ABM practice to the greatest extent. The findings provide managers with an insight into the appropriateness of using ABM practices at different OLC stages.
KW - activity-based costing
KW - activity-based management
KW - organisational life cycle
UR - http://www.scopus.com/inward/record.url?scp=84893671037&partnerID=8YFLogxK
U2 - 10.1080/00207543.2013.839893
DO - 10.1080/00207543.2013.839893
M3 - Article
AN - SCOPUS:84893671037
VL - 52
SP - 787
EP - 803
JO - International Journal of Production Research
JF - International Journal of Production Research
SN - 0020-7543
IS - 3
ER -