Organisational problems in respect of the implementation of activity - based costing in South Africa

dc.contributor.authorWessels, S.
dc.contributor.authorShotter, Magdalena
dc.date.accessioned2007-06-20T08:50:05Z
dc.date.available2007-06-20T08:50:05Z
dc.date.issued2000
dc.description.abstractIn this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by companies in the British Isles, United States of America and Australia. The investigation comprised a literature survey as well as an empirical study of the companies listed in South Africa. Contrary to the findings of overseas studies, South African companies experience less difficulty in respect of support from senior management and considere the employee resources allocated to the ABC projects to be adequate and satisfactory. ABC objectives are aligned with organisational goals, culture and company strategy. However, whilst implementers are adequately trained, the insufficient training of users and managers is perceived to be a hindrance to success and in the majority of companies other priorities take precedence to the ABC project.en
dc.format.extent167231 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationWessels, S & Shotter, M 2000, 'Organisational problems in respect of the implementation of activity - based costing in South Africa', Meditari : Research Journal of the School of Accounting Sciences, vol. 8, pp. 215-227. [http://www.meditari.org.za]en
dc.identifier.issn1022-2529
dc.identifier.urihttp://hdl.handle.net/2263/2780
dc.language.isoenen
dc.publisherSchool of Accounting Sciences, UPen
dc.rightsSchool of Accounting Sciences, UPen
dc.subjectActivity-based costing (ABC)en
dc.subjectABC implementation problemsen
dc.subjectABC organisational problemsen
dc.subject.lcshActivity-based costing -- South Africa
dc.titleOrganisational problems in respect of the implementation of activity - based costing in South Africaen
dc.typeArticleen

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