Thesis (Ph. D.)--Columbia University, 1934. / Vita. Bibliography: p. 136-140.

Inaug.-diss.--Heidelberg. / Lebenslauf. "Literatur" 1 p. following p. xx.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1971. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 374-377).

Activity-based costing is a cost allocation method which appears to have many benefits when compared to traditional costing systems. However, there is limited academic research demonstrating this superiority. There is thus a need to investigate and profile the characteristics of selected enterprises and their adopted cost allocation systems. The main objective of this study was to profile and compare the characteristics of companies in Nelson Mandela Bay that use the activity-based costing system, versus those using traditional costing methods. The research methodology used for this research study is descriptive and quantitative, using various techniques for data analysis. An electronic internet based questionnaire was distributed to companies and the response automatically recorded for analysis with the help of Nelson Mandela University statistics department. The findings of the empirical study revealed that most (38%) of the respondents use a combination of both activity-based costing and traditional costing methods, followed by traditional costing methods (35%), and purely activity-based costing (27%). Data analysis revealed that companies in construction and manufacturing seemed to prefer activity-based costing over traditional costing methods. The findings raise the question as to whether the preference in cost allocation methods is based solely on the benefits of cost allocation, lack of new knowledge, adaptability within companies, or cost of change versus the benefit.

No description available.

This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or resistance may occur in CAS, is the specific motivation of this thesis. The following investigates CAS at a large oil refining organisation operating in Libya (RefCo). RefCo was undertaken as an interpretive case study, involving data collected through interviews, archives, internal company documentation and general (formal and informal) observations. The CAS in RefCo was subject to two change initiatives in a relatively short space of time. The first source of change was a requirement of its parent company to shift from a traditional production-orientation to a more commercial-orientation. With minimal resistance, the highly institutionalised CAS of RefCo evolved to become much more geared towards commercial decision-making. The second source of change originated in the recommendations of an external consulting organisation, who recommended that RefCo changed its CAS to take on more ‘best-practice’ principles, but also as part of a wider initiative of implementing Enterprise Resource Planning systems (ERPs). However, this particular change initiative faced significant resistance. Analysis of the case was informed by institutional theory using, in particular, the concepts of deinstitutionalisation (Oliver, 1992), institutionalisation (Burns & Scapens, 2000), and politics and power mobilisation (Hardy, 1996). In contrast to the more conventional view that institutionalised practices (e.g., CAS in RefCo.) are difficult to change, this thesis has shown how such practices can be destabilised and changed through the configuration of a complex and dynamic process of costing system change. It suggests an institutional interdependence that underpins the interrelation between various components of the organisational system, and exemplifies an intertwining between CAS and operation control. While CAS change processes were shaped by ongoing changes in operation control, the outcomes of the former provided an institutional basis from which to make sense of the operational activities (Scapens, 1994). This interdependence helps sustain day-to-day organisational life in RefCo and contributes to our understanding of both change (processes) and resistance in relation to institutionalised practices. Moreover, we observed that a great deal of such change and/or resistance could be understood and explained in terms of politics and power mobilisation.

Purpose: Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method: We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result: The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work. Although, different problems makes this hard to introduce one example is not enough money. The decision makers say that there are more important things to put the money on and therefore, health care is seldom prioritized. If we compare to earlier theory, we can see that the staff is a very important tool for organizations and that makes it important to focus on. Human resource accounting is a legitimate ground for certain decisions. Conclusion: The most important thing we learned and our biggest contribution is that human resource accounting can be used as a ground for decision making. If you can show with numbers that an investment is profitable, that shows that it is legitimate for the decision makers.

No description available.

No description available.

Thesis (M.S.)--Virginia Polytechnic Institute and State University, 1991. / Vita. Abstract. Includes bibliographical references (leaves 274-277). Also available via the Internet.