About the Paper
About the Paper
About the Paper
The first page of Robert Rankin's Paper as published in the Journal of Accounting and Finance, in 2020.Abstract
This study investigates the relationship among six contextual factors and activity-based costing (ABC) adoption in the United States to determine what extent they predict ABC adoption. The contextual factors are: (1) intensity of competition, (2) organizational size, (3) cost structure, (4) importance of cost information, (5) strategy, and (6) and industry sector. A survey was sent to 480 large companies or strategic business units (SBU’s) (sales greater than $50 million). ABC adoption for is 41.75%, which is significantly higher than previous studies for similar countries. Only cost structure is determined to be a significant negative predictor of ABC adoption.
Originally Published on:
Journal of Accounting and FinanceVol. 20 No. 1 (2020)
Read the Article:Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/2742
The first page of Robert Rankin's Paper as published in the Journal of Accounting and Finance, in 2020.
Abstract
This study investigates the relationship among six contextual factors and activity-based costing (ABC) adoption in the United States to determine what extent they predict ABC adoption. The contextual factors are: (1) intensity of competition, (2) organizational size, (3) cost structure, (4) importance of cost information, (5) strategy, and (6) and industry sector. A survey was sent to 480 large companies or strategic business units (SBU’s) (sales greater than $50 million). ABC adoption for is 41.75%, which is significantly higher than previous studies for similar countries. Only cost structure is determined to be a significant negative predictor of ABC adoption.
Originally Published on:
Journal of Accounting and Finance
Vol. 20 No. 1 (2020)
Read the Article:
Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/2742
Meet the Author
Meet the Author
Meet the Author
Robert Rankin, DBA, CMA
Robert Rankin, DBA, CMA
Robert Rankin is an Assistant Professor of Accounting at Texas A&M University-Commerce. He has nearly 20 years of management accounting experience in several Fortune 500 companies. He brings his passion and hard-earned experiences into the classroom. When he’s not working with students, his research focuses on impacting current and future managerial accountants through academia and pedagogy (teaching cases). Past career highlights:
- Academic Positions• Assistant Professor, Texas A&M University-Commerce, 2013-present• Instructor, Paris Junior College, 2009-2013• Adjunct Instructor, Northeast Texas Community College, 2006-2008
- Awards and Honors• First Place, American Accounting Association/Institute of Management Accountants Educational Teaching Case Competition for Troubled Waters: An Outsourced Ethical Dilemma, 2019• Second Place, American Accounting Association/Institute of Management Accountants •Educational Teaching Case Competition for Higher Degrees of an Ethical Dilemma, 2017
- Education
• DBA, Advanced Accounting, Northcentral University, 2016
• MBA, Finance, Texas Tech University, 1990
• B.A., Korean, Defense Language Institute, 1987
• BBA, Marketing, University of Wisconsin-Eau Claire, 1985
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