PROFESSOR´S PERCEPTION ANALYSIS REGARDING ACTIVITY-BASED METHODS
DOI:
https://doi.org/10.21680/2176-9036.2018v10n2ID12372Keywords:
Activity-Based Costing. Time Driven Activity-Based Costing. Activity-Based Management.Abstract
This study aimed to analyze the perception of Brazilian teachers and researchers regarding activity-based methods. To achieve this goal, we carried out a survey with 34 teachers and researchers of postgraduate programs in Accounting of Brazil. To analyse the results, descriptive statistics and chi-square test (?²) were used. The internal consistency was calculated using Cronbach's Alpha, which gave it consistency. The results demonstrate that ABC was able to reduce the subjectivity and arbitrariness of the absorption method as well as improve the information for decision making. On the other hand, TDABC is not considered an evolution of the traditional ABC method, since there is no unanimous opinion as to whether the method was able to achieve some of its objectives, such as reducing complexity and decreasing the need for time and resources related to its implementation and maintenance. With regards to ABM, it can be considered a management system, of which ABC is your instrumental extension.
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