Lagging Effects of the Use of Activity‐Based Costing on the Financial Performance of Small Firms

Sinikka Jänkälä, Hanna Silvola

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

26 Citeringar (Scopus)

Sammanfattning

This paper contributes to the earlier small business literature by investigating the lagging effects of the use of activity‐based costing (ABC) on small firms' performance. Moreover, we examine if the small firms' past financial performance drives the adoption of ABC and explore whether the extent of ABC use leads, in turn, to improvements in firms' financial performance in the immediate future. In sum, the survey results indicate that small firms with adequate financial resources as well as firms experiencing declining growth tend to use ABC and such use facilitates their subsequent growth and profitability. Small firms seem to benefit from using ABC.
OriginalspråkEngelska
Artikelnummer50
Referentgranskad vetenskaplig tidskriftJournal of Small Business Management
Volym50
Nummer3
Sidor (från-till)498-523
Antal sidor26
ISSN0047-2778
DOI
StatusPublicerad - 2012
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

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