Activity-Based Costing Success (ABC) Implementation In China: The Effect Of Organizational Culture And Structure
This paper aims to investigate the effect of corporate culture and organizational structure on Activity-Based Costing (ABC) success in China. Data were collected by survey questionnaire from a random sample of Chinese manufacturing businesses. The results indicate that Chinese manufacturing firms achieved a moderate level of ABC success. One organizational structure factor, formalization was found to affect the ABC success implementation significantly. The culture factors of outcome orientation and attention to details were significantly associated with ABC success. The results also show that organizational culture factors were more strongly associated with ABC success implementation than organizational structure factors.