Deakin University
Browse

File(s) under permanent embargo

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

journal contribution
posted on 2002-01-01, 00:00 authored by Gweneth Norris, J Innes
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.

History

Journal

Journal of applied management accounting research

Volume

6

Issue

3

Pagination

57 - 89

Publisher

Emerald Group Publishing Ltd.

Location

Bingley, England

ISSN

0967-5426

eISSN

1758-8855

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Usage metrics

    Research Publications

    Categories

    No categories selected

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC