ABC: a follow-up survey of CIMA members. (Chartered Institute of Management Accountants)

Management Accounting (UK), July, 1996 by Innes, John; Mitchell, Falconer

The 1990 survey of Chartered Institute of Management Accountants (CIMA) members on their use of activity-based costing (ABC) was followed up by another survey in 1994 to determine changes in ABC usage over the five-year period. The 187 accountants who participated in the 1990 survey were sent questionnaires, but only 89 responded because the others were no longer with the companies where they were employed in 1990. Results of the 1994 survey showed that ABC was used by 16% (14 out of 89) of the respondents, a significant improvement over the 1990 figure of only 6%. All 14 companies using ABC had in-house accountants participating in the design of ABC system, although half of these organizations also relied on the help of external consultants. Of the 75 firms not using ABC, four had...

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