Abstract

http://ssrn.com/abstract=1003833
 
 

References (72)



 


 



An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods


Kip R. Krumwiede


Christopher Newport University; University of Richmond

Augustin Suessmair


University of Lueneburg

Jason MacDonald


Boise State University - Department of Marketing and Finance

July 30, 2007

AAA 2008 MAS Meeting Paper

Abstract:     
Grenzplankostenrechnung (known as GPK in the U.S. and literally translated as marginal planned cost accounting) has been touted recently in the U.S. practitioner literature as a superior costing approach. This approach integrates many homogeneous cost centers with flexible budgeting, variance analysis, fixed and variable cost separation, and variable costing all at the cost center level to achieve a high-level of cost control and accuracy. However, there is virtually no empirical research in the German literature about their impact on cost system or firm performance. This exploratory study provides a working definition of GPK for research and tests conceptual path models of antecedent and process factors affecting its adoption and implementation within German-speaking firms. Based primarily SEM analysis of survey data, there is support that both contextual and cultural factors lead to antecedent conditions that make GPK more likely to be adopted. Further analysis of firms who have adopted GPK suggests that GPK accuracy is more a function of top management support, while the number of GPK practices implemented is more a function of the capability of the information system. Also, the perceived value of the overall cost accounting system appears to be related more to the quality of the information system than to GPK implementation.

Number of Pages in PDF File: 55

Keywords: Grenzplankostenrechnung, German cost accounting, SEM, management accounting

JEL Classification: M40, M46

working papers series





Download This Paper

Date posted: July 30, 2007  

Suggested Citation

Krumwiede, Kip R. and Suessmair, Augustin and MacDonald, Jason, An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods (July 30, 2007). AAA 2008 MAS Meeting Paper. Available at SSRN: http://ssrn.com/abstract=1003833 or http://dx.doi.org/10.2139/ssrn.1003833

Contact Information

Kip R. Krumwiede (Contact Author)
Christopher Newport University ( email )
United States
757-594-7270 (Phone)
University of Richmond ( email )
28 Westhampton Way
Richmond, VA 23173
United States
804-287-1835 (Phone)
Augustin Suessmair
University of Lueneburg ( email )
Akademisches Auslandsamt
D-21332 Luneburg
Germany
Jason MacDonald
Boise State University - Department of Marketing and Finance ( email )
1910 University Drive
Boise, ID 83725
United States
Feedback to SSRN


Paper statistics
Abstract Views: 2,259
Downloads: 660
Download Rank: 21,511
References:  72

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.390 seconds