Linkage Projects - Grant ID: LP0349311

Funding Activity

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Funded Activity Summary

The role of Activity-based costing within the Defence Forces. The aim of the research project is to enhance understanding of the implementation processes involved in the effective application of Activity-based Cost Management (ABCM) within Defence Organizations. A framework is developed that draws on organizational theories as they relate to behavioral implementation factors and change management. The research proposes that the beneficial effects of ABCM require attention to behavioral and organizational factors during the early stages of implementation. Attention to several of these factors provides the basis to overcome resistance to change in early implementation, while attention to others ensures sustained development and acceptance of ABCM.

Funded Activity Details

Start Date: 02-01-2004

End Date: 30-06-2007

Funding Scheme: Linkage Projects

Funding Amount: $120,000.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Accounting, Auditing and Accountability | Management Accounting

ANZSRC Socio-Economic Objective (SEO)

Management |

Other Keywords

Accounting, Auditing and Accountability | Management | Management Accounting