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Journal Article

A Heuristic Approach to the Adoption and Implementation of Activity Based Costing Information Systems  pp59-76

Behrouz Zarei, Ramin Sepehri Rad, Fereshteh Ghapanchi, Amir Hossein Ghapanchi

© Jul 2015 Volume 18 Issue 1, Editor: Shaun Pather, pp1 - 92

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Abstract: For successful implementation of Activity Based Costing (ABC) information systems, like any other Accounting Information System (AIS), there are several key points to be considered. Several researchers have studied factors influencing succes s in various stages of Activity Based Costing Information Systems (ABCIS) development. However, a gap in the literature concerns a lack of research for the development of a taxonomy of heuristic principles for better implementation and successful utiliz ation of ABCISs. This paper offers a detailed analysis of ABCISs by: (i) reviewing literature studies in order to build a more exhaustive list of success factors of ABCIS. Twenty primary and twenty‑two secondary success factors are identified; and (ii ) running four rounds of grounded action research through interviews in a case study of a bank. Twenty‑seven heuristics for the successful implementation of ABCIS are derived. Finally, the paper demonstrates the extent to which each heuristic may address each main success factor. Implications of the results for researchers and practitioners are subsequently proposed.


Keywords: Keywords: Activity-based Costing, ABC, Activity-based Costing Information Systems, ABCIS, Accounting Information Systems, AIS, Heuristics.


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