Terzioglu, B. & Chan, E. (2013). An analysis of activity-based costing research in the selected Asia-Pacific region countries. S Ueno, R Willett. 1-21. Japan: Asia-Pacific Management Accounting Association (APMAA).
The purpose of this paper is to examine the activity-based costing (ABC) and time-driven activity-based costing (TDABC) literature to determine the state of ABC practice in selected Asia Pacific countries and provide a preliminary analysis of cultural differences as they impact on ABC implementation. Articles were identified using the ABI/INFORM database. Our findings provide added evidence to the paucity of ABC research in the Asia Pacific countries in general. It is also interesting to note that no research focused on TDABC was conducted. Current state of ABC and TDABC research provides the impetus for more extensive studies that also integrate the local culture. This paper provides an updated review of the state of ABC research in selected countries by bringing together relevant research into ABC, and thus provides foundation for further studies.
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