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Developments: Activity-Based Costing in Universities—Five Years On

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  • Paul Cropper
  • Roger Cook

Abstract

This article describes the current state of costing within the higher education sector, reviewing recent published literature and analysing the progress made by institutions in implementing activity-based costing (ABC). It draws on the findings of two cross-sectional surveys of all UK universities, undertaken in 1993 and 1998/99. The data collected suggests that while implementation of ABC systems has been slow, this might be about to change because of pressures being exerted by funding bodies and central government.

Suggested Citation

  • Paul Cropper & Roger Cook, 2000. "Developments: Activity-Based Costing in Universities—Five Years On," Public Money & Management, Taylor & Francis Journals, vol. 20(2), pages 61-68, April.
    • Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:61-68
    DOI: 10.1111/1467-9302.00213
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    Cited by:

    1. John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017. "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 309-320, August.
    2. Salah Oraby, 2021. "A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(1), pages 1-68, August.

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