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The purpose of this study is to provide empirical evidence on thedegree to which various behavioral and organizational features along withfirms' characteristics are associated with the ABC implementat...
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The purpose of this study is to provide empirical evidence on thedegree to which various behavioral and organizational features along withfirms' characteristics are associated with the ABC implementations. For thispurpose, we analyzed firms¡¯ characteristic and implementation process factors(among the ABC firms) that would influence the implementation stage of theABC and the usage in depth and width. This study uses structural equationmodeling to test 6 hypotheses. This modeling was derived from relevant literaturereviews. The instrument for this research is a cross-sectional mail survey ofKorean firms who were known as ABC adopters. 50 responses were used totest the hypotheses. The results of this research can be summarized asfollows:
The firms which can be characterized as recognizing the importance of costinformation and utilizing high information technology and other managementinitiatives turned out to have positive effects on ABC implementation processfactors. This, in turn, enhanced the ABC implementation stage and ABC usagein both dimensions of depth and width. Therefore, the more ABC informationis emphasized for performance improvement purposes and the more unitswithin the firm using ABC information, the higher the company's ABCimplementation. As for the ABC implementation process factors, the characteristicsof the ABC project team had significant (p< 0.01 level) positive effects on ABCimplementation stage and usage. The limitations of this study are as follows:First, we assumed that the survey results reflect true opinions and attitudesof respondents who participated in the survey as experts on the ABC status ofhis or her company. However, this may not be necessarily true in a real situation. Second, we relied exclusively on soft (subjective) data that can't bedefined as being objective. Third, this study followed a cross-sectional studythat is limited, by definition, in providing useful information regardingcausality. Therefore, future longitudinal studies investigating the improvementin performance by comparing the performance of the same companiesbefore and after the implementation of ABC would fill this gap.This paper will contribute to improving the understanding of ABC practices inKorea by identifying a set of variables that should be taken care of in order tosucceed in ABC.
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REFERENCES