Managers' views on ABC in an insurance company: A grounded theory case study

Norris, Gweneth and Innes, John 2002, Managers' views on ABC in an insurance company: A grounded theory case study, Journal of applied management accounting research, vol. 6, no. 3, pp. 57-89, doi: 10.1108/96754260280001032.

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Title Managers' views on ABC in an insurance company: A grounded theory case study
Author(s) Norris, Gweneth
Innes, John
Journal name Journal of applied management accounting research
Volume number 6
Issue number 3
Start page 57
End page 89
Publisher Emerald Group Publishing Ltd.
Place of publication Bingley, England
Publication date 2002
ISSN 0967-5426
Keyword(s) Control systems
Cost awareness
Perception of management
Summary This is an in-depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non-process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.
Language eng
DOI 10.1108/96754260280001032
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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