The use and success of activity-based management practices at different organisational life cycle stages

被引：13

作者：

Thanh Nguyet Phan ^{[1
]}

Baird, Kevin ^{[2
]}

Blair, Bill ^{[2
]}

机构：

[1] Univ Western Sydney, Sch Business, Penrith, NSW, Australia

[2] Macquarie Univ, Fac Business & Econ, Dept Accounting & Corp Governance, N Ryde, NSW, Australia

来源：

INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH | 2014年 / 52卷 / 03期

关键词：

CONTROL-SYSTEMS; IMPLEMENTATION; INNOVATION; ADOPTION; GROWTH;

D O I：

10.1080/00207543.2013.839893

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

This study examines the association between organisational life cycle (OLC) stages and the use and success of activity-based management (ABM) practices. The results reveal that maturity and revival stage business units use each level of ABM to a greater extent than those in the birth, growth and decline stages. In addition, while the level of ABM success does not differ across OLC stages, ABM success is dependent upon business units using each ABM practice to the greatest extent. The findings provide managers with an insight into the appropriateness of using ABM practices at different OLC stages. © 2013 Taylor and Francis.

引用

页码：787 / 803

页数：17

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