Racism on Long Island

Andrea Colletti 2/2/13 Dr. Cecelia Steger Eng W 001 MA1 Quite often, incoming freshmen do not realize that doing well in college requires much more work than they thought. I, Andrea Colletti, feel that I bring excellent skills that will help me succeed at Nassau Community College. I have over ten years work experience at my current company, Travel Impressions. Over the past ten years I have gained great customer service skills, geography product knowledge, hotel operations, marketing, and sales expertise. As a mature 29 year old full time employee, I will most definitely take college seriously.If you ask anyone who knows me, they will say that I am one of the most honest and dedicated person they know. I have longed to attend college for such a long time, but I kept pushing it to the side due to my busy work schedule. I am at the point in my life where I feel that I am ready to attend college, and ready to attain my goals. Although I am very lucky to have found my career, there will always be promotional opportunities in which I will need a degree. My company had an excellent job posting that I was very interested in, and I was well qualified for.Unfortunately the posting required a Bachelors degree which stopped me from applying. I know that by getting my degree, I will succeed and grow further in my career as an Iberostar Accoun Manager. In my current position, I handle the sales, product and marketing for Iberostar Hotels & Resorts which are located throughout Mexico, Caribbean, and Brazil. I am so proud of myself for attending college and succeeding my goals. I look forward to a bright future with all of my knowledge that I will gain at Nassau Community College. When I attended high school at Kellenberg Memorial, I did not take it seriously.My high school was very strict and did not give students the opportunity to act as individuals. I was so upset that I had to wear a hideous uniform while my friends that attended public school got to wear beautiful trend y clothing. I was not sure what I wanted to do when I grew up, and had no life goals. I am sure this is how most high school graduates feel at some point. During the eleven years at my company, I matured and gained a new respect for learning new things. I love to keep my mind stimulated and travel the world. I live by the motto â€Å"Travel is life’s most rich gift. I enjoy traveling all over the Caribbean and Mexico, and thanks to my job I have had the opportunity to see many beautiful places. I enjoy learning about other cultures. I look forward to coming to class each day because I leave with gained knowledge. There is nothing more rich then the gift of knowledge. My future goal is to graduate Nassau Community with my Associates Degree in Business Marketing, and complete my Bachelors Degree in Business at Farmingdale State University. I’ve learned that you can reach any goal in life as long as you stick to it and do not give up.

Does School Matter? Essay

It is important that every person in every race, gender and social class be educated by going to school to become more successful in achieving higher goals, better jobs and personal fulfillment. By going to school and obtaining a good education, each individual will be able to seek out higher paying jobs for a better way of life. We live in an era where going to school and graduating is extremely important. We live in an age that encourages everyone to attend school, in order to propel through life more easily with the proper skills to gain employment that will be most crucial in determining one’s lifestyle. Today, people from all races, classes and genders are able to go to school in America to become educated, equally. When enrolling in school, one does not get denied access to an education because of the color of their skin and although an individual may come from a poor family or neighborhood, they aren’t turned away from a proper education but are given the same opportunity as a person from the most prestigious and wealthiest families and areas. Learning is a means for all people; great and small to attend a common ground where each person can learn and grow and decide what type of job they want to perform in their career and can grow from a low social class to the very highest. Education is the key element in determining where a person will go during their life and by going to school and gaining the most from what they are taught by their teachers, they will be able to soar high and become intelligent and important leaders in the workforce. To be the very best you can be, school is most important!

Bo Jackson Speech

The context Boo uses is he talks about his struggle growing up and how he got out of his comfort zone and overcame this problem. Boo also uses the method Extemporaneous to give his speech, he has a brief outline and he has taken time to go over his speech. While analyzing this speech my purpose is to watch Boo and his physical and visualization in his speech. While giving Bob's speech in the beginning he had very poor eye sight, he was limited with his eye sight because he was reading off f his paper.Boo did get better as his speech went on and he eventually stopped looking at his paper. He also was fair when it came to gestures, but his poster was great. Bob's appearance is good he is clean cut and wearing what everyone else is at the graduation. At times Boo showed no facial. He did not have and visual aids other than put an image in your head and making you think you can achieve your goal. Boo did not lack energy he had the crowd involved with his entire speech, and he had no prob lems with his microphone.One thing Boo did lack Is his vocal delivery; at times his voice would get scratchy and be had to hear. His voice was monotone at times, but he managed to work some energy into his voice. In the beginning of the speech he took a few vocalizes pauses and at the end It was hard to understand him for about ten seconds. Bob's speaking volume was good I would say he was normal at about 140 wimp and he messed on one or two words. His articulation was good he made sense and was always on topic with his speech and he did not have any articulation errors.Boo did a great Job on the beginning and ending on his word pronunciation. I did not notice any dialect, he did not miss pronounce anything so bad it made everything hard to understand. Bob's speech was not choppy nor was It smooth. Boo made a few mistakes early on In his speech but he made up for them at the end. He was reading off of his outline a lot In the first minutes of the speech. There for that made his spee ch choppy and he had a lack of eye sight. Boo could have worked on his fluency to Improve his speech.Boo was effective In his message peaking to the graduating class of 2009. He got his message across by having a great worded speech and Influencing the graduating class to be the best they can be. Bob's speech was the perfect length to get his point across say everything he needed to say and not lose his audience. Over all I thought Boo Jackson had a great speech, but his could Improve himself by knowing his speech better and being more fluent with his speech. Boo Jackson Speech By sukiyaki's problems with his microphone.One thing Boo did lack is his vocal delivery; at times e took a few vocalizes pauses and at the end it was hard to understand him for bad it made everything hard to understand. Bob's speech was not choppy nor was it smooth. Boo made a few mistakes early on in his speech but he made up for them at the end. He was reading off of his outline a lot in the first minutes o f the speech. Worked on his fluency to improve his speech. Boo was effective in his message worded speech and influencing the graduating class to be the best they can be. Bob's could improve himself by knowing his speech better and being more fluent with his

Redemption in The Kite Runner Essay

It is only natural for humans to make mistakes, just like Amir in the novel The Kite Runner, but it is how the mistakes are resolved that will dictate ones fate. The main character of The Kite Runner, Amir, knows a thing or two about making mistakes. What he struggles with throughout the novel is finding redemption for those mistakes. Throughout all stages of Amir’s life, he is striving for redemption. Whether Amir is saying the wrong thing or hiding from a hurtful truth, he always finds new things he will have to redeem himself for. That is why redemption is a huge underlining theme in The Kite Runner. When Amir is a child, he feels his father blames him for his mother’s death and cannot love him. He does everything he can think of to try and make up for the mistakes he made in the past. Since Amir feels his father does not love him, he thinks of ways to make things right with him. Amir sees Baba as a perfect higher presence that he could never amount to. When the kite running competition comes around he takes this opportunity to prove to his father that he can be more of an â€Å"ideal† son to Baba, ultimately getting redemption for everything his father has not approved of. Amir sees Baba as a perfect father figure because everyone looks up to him. Amir could never live up to Baba’s expectations of him and that is where the theme of redemption comes to play between these two characters. Although Amir impresses his father by winning the kite running competition, he ends the day by hurting his best friend in a terrible way and one day he will have to find a way to make up for it. Amir and Hassan are two inseparable children, but their relationship is unusual because Hassan is Amir’s servant. Amir is never very nice to Hassan, but Hassan would never turn his back on Amir. This is evident when he says, â€Å"For you a thousand times over†. Amir makes a huge mistake one day by hurting Hassan and it takes a ver y long time for him to find a way to redeem himself. The kit running competition was supposed to be the best day of Amir’s life. He would win, and earn his dad’s unconditional love once and for all, but things are not always as they seem. Although Amir did win the competition, something went very wrong. Hassan will always have Amir’s back, until the day he dies he would do anything for him. When Amir cut the last Kite down from the sky, Hassan decided to run it. Assef and his two friends didn’t exactly want Hassan to bring the kite back to Amir. Amir is a very evil young boy and since Hassan would do anything for Amir, he refuses to hand the kite over to Assef. Hassan’s final act of bravery results in his rape and Amir’s next big mistake. Amir watches Assef and his friends rape Hassan, but he does nothing to help his friend. Amir goes many years knowing this information but never tells anyone, but what goes around comes around. When everything finally catches up with Amir, he is a grown man. Things in Amir’s life have finally settled down, but now the past is brought b ack up; he must go find redemption once more. Amir survived his childhood, made a good life for himself and marries a beautiful Afghan woman named Soraya. One thing Amir is deprived of in his life is the ability to have children. Amir’s inability to have children could possibly be looked at as coincidental or symbolic to him making amends for his past mistakes and misgivings. Amir receives a phone call from his father’s old friend Rahim Khan. Although Rahim is dying, he asks Amir to come visit him in Afghanistan. Amir soon realizes that the main reason Rahim Khan asked him to visit was not to see him before he died, but because Rahim wants to help Amir succeed in reaching his final redemption. Rahim Khan has known about the kite running competition for Amir’s entire life, and he has a way for him to try and set things right. Hassan, who is dead now, has a son, but he is an orphan boy. The Taliban has taken over Afghanistan and they killed Hassan and his wife in cold blood. Sohrab, who is Hassan’s son, has been taken by the Taliban as payment for the orphanage. Rahim Khan puts Amir up to the challenge of going to find Sohrab and giving him a proper home. He states, â€Å"I have a way to make things right again†. In order for Amir to redeem his past with Hassan, he must go and find Sohrab, who is the ultimate symbol of redemption in Amir’s life. Finding Sohrab was Amir’s greatest accomplishment, it was the ultimate redemption for all the evil and unjust things that have haunted his past. Amir fails to stand up for himself and others, as a child. As an adult, he redeems his uncourageous past by setting it right with the help of some very close family members. Amir goes through many stages in his life, but he always seems to be redeeming himself for something. Sometimes life seems to work out in the end, and the search for redemption may not always be easy, as witnessed in Amir’s case. However, a strong will and determination can help guide the road to redemption and possible forgiveness.

An Introduction to Management and Cost Accounting

International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X Factors Influencing Activity-Based Costing Success: A Research Framework Zhang Yi Fei and Che Ruhana Isa becoming more and more popular [3-7] ABC aims to provide accurate costing information to managers to allocate activity costs to products and services by applying cost drivers [8].Academics who advocate ABC, such as, Cooper and Kaplan [9], and Swenson [10] argue that it provides more accurate cost data needed to make appropriate strategic decisions about product mix, sourcing, pricing, process improvement, and evaluation of business process performance. These claims have led many firms to adopt ABC systems [8]. The benefits of ABC and its positive impact on firm’s performance motivated a numerous studies which examined various aspects of ABC.Among such studies are McGowan [11] who assessed the integrity of ABC success, Innes and Mitchell [4, 12] and Yanren [13] who conducted research on factors affecting ABC adoption, and Shield [3], Shields and McEwen [14], Gosselin [15] and Baired et al. [16, 17]who concentrated on factors influencing ABC success especially at the implementation stage. However, there is mounting evidence that suggests most of firms are experiencing problems in implementing ABC and, in some extreme cases, ABC implementation is not successful [3], which later resulted in abandoning the ABC systems altogether [15].Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC success could be due to the different contextual factors faced by each firm. These have led researchers to recognize assessing factors that influence ABC success implementation as an important research area.The following are among the research that have been carried out to examine factors that influence ABC success: Anderson [18]; Shie ld [3]; McGowan and Klammer [19]; Krumwiede [20]; and Anderson and Young [21] This article has two main objectives; the first objective is to identify research gaps based on the revision of previous research and the second objective is to propose theoretical research framework for current research.This article is organized as follows: Section II presents a discussion of selected articles related to factors influencing ABC implementation and gaps or limitations of previous studies and suggestions for current research are stated in the section III and IV. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms , and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making.The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC.This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC i mplementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure.Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities.Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2].Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review.Factors used by previous research to investigate the effect on ABC success impleme ntation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22].However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well.Similar opinions were expressed by Shield [3] and Shields and McEwen [1 4]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B.Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adapta tion and acceptance.He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation.She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource ade quacy were the significant predictors in explaining ABC success.She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focus ed at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information.Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage int o adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U.S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption.Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined.The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms.The study aimed to find out factors influencing ABC success by u sing behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage.They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting.The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information.The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational fac tors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success.In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system.In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and co llectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system.They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia.The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation).They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.Table 2. 1 presents a summary of the previous research discussed in this section, which highlights the factors inf luencing ABC success and the research method adopted by each research. TABLE 2. 1: A SUMMARY OF PREVIOUS RESEARCH RELATED TO ABC SUCCESS IMPLEMENTATION Author Shield (1995) Method Survey Variable Behavioral, organizational, technical Individual, organizational factors, technical, task and so on Stage Not specify All the stages Anderson (1995) Case 146International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X technical variables Innes et al. (1995) Gosselin (1997) Survey Behavioral & organizational variables Structure & strategy Adoption implement ation Survey Adoption & Implemen tation Not specify Not specify Not specify Not specify All the stage Implemen tation Adapted from Lana and Fei [30] III. GAPS FROM PREVIOUS RESEARCH From the review of previous research, this section highlights the gaps from previous research.First, as highlighted by Lana and Fei (2007) a majority of ABC research still was done in developed countries and very little research has been done in developing country, especially in Asian context. Thus it is necessary to identify whether the Asian culture and way of doing business may have a different impact on the extent of ABC adoption and implementation. Second, a majority of ABC research reviewed adopted the behavioral and organizational variables identified by Shield [3] to investigate factors influencing ABC success. So far only one research. which was conducted by Gosselin [15] examinedthe effect of organizational structure on ABC success among Canadian business units. The importance of organizational structure effect on management accounting practices is stressed by many researchers. For example, Damanpour [35] stated that whether an innovation can be successfully adopted or implemented to some extent is determined by the type of structure the a firm adopts, so the current study also will consider organizational structure as one of the predictors of ABC success.Third, few research have examined the eff ect of corporate culture on ABC success empirically. Hence it is necessary to examine the association between ABC success and corporate culture, as well as how important cultural factors might be relative to organizational, non-cultural factors [16]. Forth, very few studies have investigated the effect of national cultural on ABC and so far, only two researchers, namely, Brewer [32] and Supitcha and Frederick [33], have included this variable in their studies.Supitcha and Frederick [33] argued that national culture differences often require successful accounting practices in one country to be modified for effective use in another country. So the influence of national culture should not be ignored [32]), especially in developing countries, and differences in term of perceived ABC success could be explained by national culture. The next research gap is that some previous research did not specify the ABC implementation stage for example, Shield [3] and Brewer [32].According to Krumwied e and Roth [25], ABC implementation has six different stages. They are initiation, Adoption, Adaption, Acceptance, Routinization, Infusion, the final two stages are considered as â€Å"mature stage† [25]) and it is argued that at different stage, the dominant factors that determine ABC success implementation are also different. In order to investigate the factors influencing ABC success more accurately, the current research will concentrate on one particular stage of ABC implementation that is mature stage.Finally, the selected articles show most of ABC implementation research were conducted using quantitative method such as questionnaire survey, and there are very few research used qualitative method (see Table 2. 1). According 147 Norris (1997) McGowan & Klammer (1997) Foster & Klammer (1997) Brewer (1998) Krumwiede (1998) Anderson & Young (1999) Case Survey Behavioral & Organizational Behavioral & organizational Non Survey Case Survey National culture Contextual & organiza tional Organizational & contextual variables Interview &survey Supitcha et al (2001) Case National cultureNot specify Innes et al. (2000) Sartorius et. al (2000) Cotton et. al (2003) Khalid (2003) Baird et. al (2004) Ruhanita et al. (2006) Lana & Fei (2007) Survey Behavioral & organizational variables Organizational variables Behavioral & organizational variables Size, production, overhead Size, decision usefulness of cost information, culture Cost distortion, decision usefulness, IT, organizational Technical, behavioral, organizational, contextual factors Organizational factors, culture Organizational, technical factors Behavioral & organizational Behavioral, organizational &Adoption Survey Survey Not specify Adoption Survey Survey Adoption Adoption Survey & Case Case Adoption All the stage Baird et al. (2007) Sartorius et al. (2007) Colin et al. (2008) Majid et al. (2008) Survey Survey Survey Case Implemen tation Adoption Implemen tation Adoption & International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X to Cavana et al. [36], questionnaire survey of data collection often encounters problems of low response rate and to counter this problem researchers are encouraged to use multiple methods to collect data. IV.PROPOSED FRAMEWORK FOR FUTURE RESEARCH As very few empirical research have been done in developing countries on ABC adoption and implementation, future research should be conducted in developing nations, especially, in Asian countries such as China. Since China is one of the fastest growing economies in the world, it would be interesting to know if ABC success is affected by similar factors as in the western countries. Furthermore, since joining the WTO in the year of 2001, Chinese enterprises started adopting western management accounting techniques, thus it is necessary to know the impact of Chinese culture on the ABC success.Hence the current study will focus on ABC success among Chinese manufacturing companies. Kr umwiede and Roth [25] classified ABC implementation into different stages; initiation, adoption, adaption, acceptance, routinization, and infusion. It has been suggested in the literature that the dominant factors that determine ABC success implementation are also different at different stages [20]. A review of the literature shows that more research has been done to examine the determinant factors at the adoption and very few studies on implementation stage.Thus the current research will concentrate on one particular stage of ABC implementation, especially, the ‘mature’ stage (Routinization, Infusion). The current research will also examine the effect of structure on ABC success. It has been argued that in order to examine the effect of structure, the sample should come from only one industry. Gosselin [15] argued that different industries have different level of centralization, and formalization, and he suggested that a study should concentrate on one particular indus try.Similarly, Rotch [37] stated that compared with manufacturing firms, non-manufacturing firms are very different in terms of characteristics. For instance, hotels are different from manufacturing firms and output of non-manufacturing firms are extremely hard to determine. Moreover, activities in non-manufacturers, especially in service sectors are hard to be predicted, and also large proportion of total cost are joint costs, which often difficult to assign to output. Similarly, Clarke, Hill and Stevens [38] highlighted that significant differences exist in terms of cost structure between manufacturers and non-manufacturers.In non-manufacturing sector, direct labor and direct material cost are almost equal to zero, and fixed overhead costs are the dominant costs in the cost structure and this difference makes researching ABC application in this type of industry more problematic. Hence the current study will focus on manufacturing industry only and since ABC is more likely to be im plemented by larger firms [28], this research will also concentrate on large sized manufacturing business. As discussed in the earlier section, previous research has not systematically examined the effects of organizational structure and organizational culture on ABC success.This motivates the current research to investigate the effects of these variables on ABC success. V. RESEARCH FRAMEWORK A. Proposed theory The current research will adopt Contingency theory and organizational theory to develop the research framework. Contingency theory has been widely adopted to conduct research in management accounting field [39-41]. Contingency theory asserts that the design and application of control systems are contingent on the environment of the organizational setting in which these controls operate and function [39].It is widely used to explain the characteristics of management accounting system [42]. Waterhouse and Tiessen [43] stated that the design and structure of management control s ystem is contingent on number of factors; there are product diversity, cost structure, size, level of competition and degree of customization [44, 45]. Sartorius, Eitzen and Kamala [45] illustrated an example to explain the relationship between ABC and the contingency factors. They stated that increasing fixed costs leads to a need for more accurate cost allocation technique such as ABC.This is especially true for firms which produce more than one products as different product products use differential amounts of resources [17]. Competition is another contextual factor that leads to the emergence of more sophisticated costing system such as ABC. In addition, large sized firms are more likely to adopt ABC than smaller firms due to the size of overhead, number of activities needs to be coordinated, as well as limited resources[16, 45]. However, adoption and implementation of an innovation are totally different[41].Hence, Contingency theory alone may not be adequate to explain ABC impl ementation stage. Krumwiede [20] concluded from a survey among US firms that contextual factors may influence the ABC adoption stage while implementation stage is more associated with organizational factors. He also suggested that once a firm arrives at ABC implementation stage, it should pay attention to organizational factors. Hence, another theory should be applied to explain ABC implementation stage, which is organizational change theory [29].According to organizational change theory, changes in organizations could be classified into four categories: technology, products, structure, and culture [29]. Gosselin [15] categorized ABC implementation stage as the administrative procedure. Therefore, ABC could be considered as a structural change and its success is determined by top-down approach. Based on organizational change theory, Cooper and Zmud [46] divide IT innovation into six sequence stages; 1) initiation, 2) adoption, 3) adaptation, 4) acceptance, 5) routinization, as well as 6) infusion.They also stated that at various stages the dominant factors in determining IT innovation are also different. B. Research Framework In view of the discussion in the previous sections, the following framework is proposed, depicted by Figure 1, for this research. Prior research test the relationship between ABC success and behavioral, organizational variables, hence 148 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X the current research will also base on Shield [3]’s model to examine the impact of behavioral, organizational variables on ABC success.In addition, it also will include two additional variables, organizational culture and structure as Gosselin [15] stated that effect of organizational culture and structure on ABC success should not be ignored. also will adopt those dimensions. As for ABC success, the current study will adopt McGowan ‘s [11] definition. McGowan [11] used four perspectives to measure A ctivity-Based Costing Management, namely users’ attitude, technical characteristics rating, perceived usefulness in improving job performance and impact on organizational process. This measure subsequently adopted by Byrne et al. 49] to test ABC success implementation in Australian context. In their research, they stressed that McGowan’s [11]definition provides the most robust measure, hence the current study will also apply McGowan’s [11] definition as the indicators as ABC success. REFERENCE [1] [2] [3] [4] [5] Johnson, H. T. and R. S. Kaplan, Relevance Lost: The rise and fall of management accounting 1987: Harvard Business School Press Kennedy, T. and J. Affleck-Graves, The impact of activity-based costing techniques on firm performance. 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Chen, The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society, 2008. 33(1): p. 1-19. Cooper, R. and R. S. Kaplan, Profit priorities from activity-based costing. Harvard Business Review, 1991. 69(3): p. 130-135. Swenson, D. , The benefits of activity-based cost management to the manufacturing industry.Journal of Management Accounting Research, 1995. 7: p. 167-180. McGowan, A. S. , Perceived benefits of ABCM implementation. Accounting Horizons, 1998. 12(1): p. 31-50. [Innes, J. , F. Mitchell, and D. Sinclair, Activity-based costing in the U. K. ‘s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 2000. 11(3): p. 349-362. Yanren, X. , S. Wenbin, and W. L. Thomas, Activiey–based costing popularity in china. Cost Management, 2008. 22(3): p. 40-48. Shields, M. D. and M. A. McEwen, Implementing activity-based costing systems successfully.Cost Management, 1996. 9(4): p. 15-22. Gosselin, M. , The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 1997. 22(2): p. 105-122. Baird, K. M. , G. L. Harrison, and R. C. Reeve, Success of activity management practices: the influe nce of organizational and cultural factors. Accounting and Finance, 2007. 47(1): p. 47-67. Baird, K. M. , G. L. Harrison, and R. C. Reeve, Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors.Management Accounting Research, 2004. 15(4): p. 383-399. Anderson, S. W. , A framework for assessing cost management system changes: the case of activity based costing implementation at general motors, 1986-1993. Journal of Management Accounting Research, 1995. 7: p. 1-51. McGowan, A. S. and T. P. Klammer, Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 1997. 9: p. 217-237. Krumwiede, K. R. , The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 1998. 0: p. 239-277. Fig 1: Theoretical Research Framework Seven behavioral and organizational variables are importan t to cost management practices identified by Shield and Young [24]. They are: 1) Top management support; 2) linkage to competitive strategies, 3) performance evaluation and compensation, 4) non-accounting ownership, 5) sufficient resources, 6) training in designing, implementing and using cost management system and 7) consensus about the clarity of the objectives of the cost management system, so current study will use all this indicators as behavioral and organizational variables.Lana and Fei [30] reviewed past empirical research about factors influencing ABC success and summarized the technical used by prior research, they are software packages, gathering data on cost drivers, identifying activities, knowledge of data requirement and data collection, the participation of external consultants. The current study also employed Lana and Pan [30]’s definition and its measurement for technical variables. Whether a company can adopt and implement a management innovation can be sig nificantly affected by organizational structure [35].Burns and Stalker [47] classified organizational structure into mechanistic and organic, mechanistic organizations have higher level of centralization and formalization than that of organic structure [15]. Gosselin [15] found that ABC can be more successfully implemented in mechanistic organizations. Centralization and formation will be treated as indicators for organizational structure in current research. Organizational culture still produces significant on ABC success, as Skinner [48] pointed out uncaring culture leads to the failure of ABC. Baird et al. 16] used outcome orientation, team orientation, attention to detail, as well as innovation to examine the relationship between activity management success and organizational culture. And the current study [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] 149 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X [21] An derson, S. W. and S. M. Young, The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society, 1999. 24(7): p. 525-559. [22] Morrow, M. and T.Connolly, Practical problems of implementing ABC. Accountancy, 1994. 113(1205): p. 76. [23] Cooper, R. and R. S. Kaplan, Activity-based systems: measuring the costs of resource usage. Accounting Horizons, 1992. 6(3): p. 1. [24] Shield, M. and S. M. Young, A behavioral model for implementing cost management systems. Journal of Cost Management 1989: p. 17-27. [25] Krumwiede, K. R. and H. P. Roth, Implementing information technology innovations: the activity-based costing example. SAM Advanced Management Journal (07497075), 1997. 62(4): p. 4-13. [26] Norris, G. , The formation of managers' views of ABC and their impact on the outcome of its se: a grounded theory case study' Accounting Research Journal 1997. 10(2): p. 180-200. [27] Sartorius, K. , C. Eitzen, and P. Kamala, Or ganizational Problems in respect of the implementation of activity-based costing in South Africa. Meditari Accountancy Research 2000. 8: p. 215-227. [28] Khalid, A. , Activity-based costing in Saudi Arabia's fargest 100 firms in 2003. Journal of American Academy of Business, Cambridge, 2005. 6(2): p. 285-292. [29] Ruhanita, M. and I. Daing Nasir, Activity based costing (ABC) adoption among manufacturing organizations – the case of Malaysia. International Journal of Business and Society, 2006. (1): p. 70-101. [30] Lana, Y. J. L. and P. Fei, The implementation of activity-based costing in China: an innovation action research approach. The British Accounting Review, 2007. 39(3): p. 249. [31] Mohammed, A. -O. and D. Colin, Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Cost Management, 2007. 21(6): p. 38-48. [32] Brewer, P. C. , National culture and activity-based costing system: a note. Management Accounting Research, 1998. 9: p. 241 -260. [33] Supitcha, M. and H. W. Frederick, Cultural influences on the ABC implementation in Thailand's environment.Journal of Managerial Psychology, 2001. 16(2): p. 142-156. [34] Hofstede, G. , The cultural relativity of organizational practices and theories. Journal of International Business Studies, 1983. 14(2): p. 75-89. [35] Damanpour, F. , Organizational innovation: a meta-analysis of effects of determinants and moderators. Academy of Management Journal, 1991. 34(3): p. 555-590. [36] Cavana, R. Y. , B. L. Delahaye, and U. Sekran, Applied business research: qualitative and quantitative Methods, ed. 3rd. 2001: John Wiley & Sons Australia, Ltd. [37] Rotch, W. , Activity-based costing in service industries.Journal of Cost Management for the Manufacturing Industry 1990. 4: p. 4-14. [38] Cllarke, P. J. , N. T. Hill, and K. Stevens, Activity-based costing in ireland: Barriers to, and opportunities for, change. Critical Perspectives on Accounting, 1999. 10(4): p. 443-468. [39] Otley, D. T. , The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 1980. 5(4): p. 413-428. [40] Fisher, J. G. , Contingency theory, management control systems and firm outcomes: past results and future directions. Behavioral Research in Accounting, 1998. 10: p. 47. [41] Chenhall, R.H. , Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 2003. 28(2-3): p. 127-168. [42] Anthony, R. N. and V. Govindarajan, Management control system. 10th edition. 2002, New York: Mcgraw-Hill/Irwin [43] Waterhouse, J. H. and P. Tiessen, A contingency framework for management accounting systems research. Accounting, Organizations and Society, 1978. 3(1): p. 65-76. [44] Drury, C. and M. Tayles, Explicating the design of overhead absorption procedures in UK organizations.The British Accounting Review, 2005. 37(1): p. 47-84. [45] Sartorius, K. , C. Eitzen, and P. Kamala, The design and implementation of Activity Based Costing (ABC): a South African survey. Meditari Accountancy Research 2007. 15(2): p. 1-21. [46] Cooper, R. B. and R. W. Zmud, Information technology implementation research: a technological diffusion approach management science, 1990. 36(2): p. 123-139. [47] Burns, T. and G. M. Stalker, The management of innovation. 1961, London Tavistock Publications [48] Skinner, J. , Answers on ABC. Australian Accountant, 1998. 68(2): p. 46-49. [49] Byrne, S. , E. Stower, and P.Torry. Activity based costing implementation success in Australia. 2008 [cited 2008 26th August]; Available from: http://eprints. usq. edu. au/3719/1/Byrne_Stower_Torry. pdf. First Author: Mr. Zhang Yi Fei was born on Sept 9th, 1978. He obtained his bachelor degree in Accounting from Sichuan Normal University, Cheng Du City, Si Chuan province, China in the year of 2002. He obtained his Masters in Business Administration specializ ing in Accounting in 2005 from University Malaysia Sabah. Currently he is pursuing his PhD degree in Management Accounting at University of Malaya, Kuala Lumpur, Malaysia.Second Author: Che Ruhana ISA (PhD) is currently an associate professor in accounting at the Faculty of Business and Accountancy, University of Malaya (UM). She joined UM as a tutor in 1987 after obtaining the BBA (Accounting) from Oklahoma State University, USA. In 1990, she graduated from London School of Economics and Political Science with the degree MSc in Accounting and Finance. She obtained her PhD in Accounting from University Putra Malaysia in 2005. Her current research interests are management accounting change, management accounting and performance measurement systems in public sector organizations. 150

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