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Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style

Author

Listed:
  • S. Hoozee

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • W. Bruggeman

Abstract

No abstract is available for this item.

Suggested Citation

  • S. Hoozee & W. Bruggeman, 2010. "Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style," Post-Print hal-00679954, HAL.
    • Handle: RePEc:hal:journl:hal-00679954
    as

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    Citations

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    Cited by:

    1. Mirjana Todorović & Milan Čupić & Dejan Jovanović, 2022. "Sustainable Lean Implementation: A Study Of Serbian Companies," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 67(234), pages 81-108, July – Se.
    2. Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
    3. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
    4. Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
    5. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    6. Duran, Orlando & Afonso, Paulo Sérgio Lima Pereira, 2020. "An activity based costing decision model for life cycle economic assessment in spare parts logistic management," International Journal of Production Economics, Elsevier, vol. 222(C).
    7. Attilio Mucelli & Francesca Spigarelli & Dominique Lepore, 2018. "National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 9(2), pages 56-66, March.
    8. Hamide Ozyurek & Yakup Uluturk, 2016. "Flexible budgeting under time-driven activity based cost as a tool in management accounting: Application in educational institution," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(2), pages 64-70.
    9. Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012. "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, vol. 47(3), pages 281-301.
    10. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    11. Maussen, Sophie & Cardinaels, Eddy & Hoozée, Sophie, 2024. "Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).

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