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Adoption of activity management practices in public sector organizations

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  • Kevin Baird

Abstract

This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity‐based Costing. The present paper replicates Baird et al. (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird et al. (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity‐based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector.

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  • Kevin Baird, 2007. "Adoption of activity management practices in public sector organizations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 551-569, December.
    • Handle: RePEc:bla:acctfi:v:47:y:2007:i:4:p:551-569
    DOI: 10.1111/j.1467-629X.2007.00225.x
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    References listed on IDEAS

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    1. Tandung Huynh & Guangming Gong & Huyhanh Huynh, 2014. "Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(2), pages 173-182, February.
    2. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    3. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    4. Benjamin Mwanzia Mulili & Dr. Peter Wong, 2011. "Corporate Governance Practices in Developing Countries: The Case for Kenya," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(1), pages 14-27, February.
    5. Shu Feng & Chun-Yu Ho, 2016. "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 835-856, October.
    6. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    7. Graeme L Harrison & Kevin M Baird, 2015. "The organizational culture of public sector organizations in Australia," Australian Journal of Management, Australian School of Business, vol. 40(4), pages 613-629, November.
    8. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    9. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.

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