The use and success of activity-based management practices at different organisational life cycle stages

Thanh Nguyet Phan*, Kevin Baird, Bill Blair

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

10 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)787-803
Number of pages17
JournalInternational Journal of Production Research
Volume52
Issue number3
DOIs
Publication statusPublished - 1 Feb 2014

Keywords

  • activity-based costing
  • activity-based management
  • organisational life cycle

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