Costing Systems and Performance Management Systems

The book focusses the relationship between costing systems and performance management systems and their combined effect on performance under alternative competitive strategies across a few industry sectors in Australia. It also examines the relationship between performance and the interaction of strategy, ABC and the BSC. The broad aims of this study are to understand and explain the relationship between costing and performance management systems. The findings reported reveal that cost leader firms that use a combination of ABC and the BSC have greater organizational performance, customer performance and innovation performance compared with differentiator firms. Overall, the project suggests that contingent factors such as strategy, business activity and increased competitive environment do affect the choice of costing systems such as ABC or Traditional Costing System (TCS) and performance management systems such as BSC or Traditional Performance Measurement (TPM).

Autorentext

Dr. Abdalla Mohamed Elmezughi is an Assistant Professor in the Department of Accounting, University of Bahrain. He has more than 20 years teaching experience. He is a member of the Libyan Syndicate of Accountants and Auditors and a licensed chartered accountant since 1998 and published number of research papers in an international journal.