The Ranque-Hilsch Vortex Tube

The Ranque-Hilsch Vortex Tube David Newson Abstract The Ranque-Hilsch vortex tube is a simple mechanical device often used for refrigeration in industrial manufacturing as it requires only a supply of compressed gas. Despite having no moving parts the vortex tube is able to separate the compressed gas into two separate streams – one hot and one cold with temperatures observed in the range of -5 to 55. Different explanations for the processes taking place within the device haven been proposed but there is currently no single accepted theory. A fundamental understanding of the vortex tube and the equipment has been reached and the groundwork has been laid for further experimental investigation and numerical computational fluid dynamic modelling. Introduction The Ranque-Hilsch vortex tube, often referred to simply as a vortex tube, is a mechanical device involving no moving parts that can be used to separate a stream of high pressure compressed gas into two lower pressure streams of varying temperatures. The cold stream is able to reach temperatures as low as -30 ºC whilst the hot stream can reach temperatures of up to 110  ºC [1]. First invented by French physicist G. Ranque in 1933 [2] the vortex tube was unpopular at the time due to its low efficiency and the idea was discarded until 1946, when German engineer R. Hilsch took it upon himself to improve the design [3]. With increased efficiency the vortex tube became an effective and popular spot cooling device for laboratory equipment, cutting tools such as lathes and mills, and other industrial processes. Since then there has been numerous attempts to find ways to further increase its efficiency and fully understand the processes leading to the temperature separation. The processes taking place within the vortex tube are simple to observe, but more difficult to accurately explain and model. It begins with compressed gas entering the vortex tube tangentially through a swirl generator creating an initial vortex inside the tube with rotational speeds of up to 1,000,000 RPM. The vortex moves along the length of the tube until it reaches an adjustable valve allowing a fraction of the gas to escape. The remaining gas is forced back down the centre of the tube, creating a secondary vortex. This secondary vortex has a reduced diameter and is contained within the initial vortex and travels in the opposite direction back along the length of the tube. When the secondary vortex reaches the other end of the tube all remaining gas is expelled through an opening. While this is taking place, energy is transferred from the inner vortex to the outer vortex, causing the temperature of the outer vortex to increase, and the temperature of the inner vortex to decrease. As the gas from the outer, hotter vortex and the gas from the cooler, inner vortex are expelled at opposite ends of the tube the two streams of varied temperature can be directed as required and the ratio of the temperatures controlled by changing the amount of gas allowed to be expelled at the adjustable valve. Figure 1. Initial and secondary vortexes within a vortex tube [4] There are currently different explanations for the temperature separation within the vortex tube with no theory being conclusively proved. It is currently thought that the energy transferred between the vortexes is through friction of the two vortexes rotating against one another but it is unknown whether the gas within the tube experiences â€Å"solid body rotation†, where the angular velocities of the of both the inner and the outer vortexes are the same or if the two vortexes are rotating at different angular velocities. Further investigation into the speed of rotations of the vortexes within a Ranque-Hilsch Vortex Tube will provide greater understanding of the energy transfer. Equipment The experimental set up consisted of a Ranque-Hilsch Vortex Tube, two flow gauges that could be placed at positions A,B or C, two thermo couples, a gate valve and a pressure gauge positioned as shown on figure 2 below. Figure 2. Schematic of experimental setup The vortex tube was supplied by compressed air with a mains pressure of 6.6 bar with the gate valve used to control the pressures and flow rates into the vortex tube. The flow gauges used were rota meters with a range of 30-300 litres per minute. Rota meters are made of a tapered tube with a â€Å"float† inside that is lifted up by the drag force created by the flow of the liquid around it and pulled down by gravity. A higher flow rate increases flow speed and drag causing the float to be lifted higher up the tube, however, as the float is lifted higher up the tube the tube widens due to the taper and the drag force decreases until the float reaches its new equilibrium. The equilibrium can be found using the equation . (1) Where is the mass of the float, is acceleration due to gravity, is the density of the fluid, is the velocity of the object relative to the fluid, is the reference area and is the drag coefficient. With the float in equilibrium the flow rate can be read off scale at a specified point on the float. Due to the simple nature of rota meters they are affected by changes in pressure and temperature and the displayed numbers are only valid at atmospheric pressure and standard atmospheric pressure. Correcting for the effects of pressure (2) Pressures above atmospheric pressure allows greater capacity for a flow meter and the above equation is used to determine the actual flow rate at varying pressures. Correcting for the effects of temperature (3) Temperatures above standard atmospheric temperature decreases maximum flow rate and the above equation is used to determine the actual flow rate at varying temperatures. The flow gauges have an unknown impedance which has to be calculated in order to make sure placing them in the system doesn’t affect the measured pressures nor the fraction of gas expelled through the hot end valve. If it does affect the system knowing the impedance allows corrections to be calculated. The impedance is calculated by measuring the rate of flow through a single flow gauge as a function of pressure. Figure 3. Experimental set up to calculate flow gauge impedance The vortex tube itself has no moving parts and consists of very few pieces. Compressed gas is fed in through the air inlet and as it passes through the generator creates a vortex inside the spin chamber, the vortex propagates along the length of the tube with air exiting out both the hot end valve and the cold end cap. Figure 3. Schematic of Meech Vortex tube [5] The only interchangeable part of the vortex tube is the generator. The generators determine the volume of gas flow through the vortex tube and the fraction of the incoming air that exits in the cold stream – the cold fraction. The cold fraction may also be altered by adjusting the hot end valve. The total flow can be calculated using (4) Where PSIG is pounds per square inch gage. The cooling and heating power in BTUH (British Thermal Unit per Hour) can be found by using the following: For Cooling: (5) For Heating: (6) Where 1 = 0.293W, = cold fraction, = cold airflow, = hot airflow, = inlet pressure, = cold stream temperature, = hot stream temperature Results The impedance of the flow gauges were calculated by plotting flow against pressure and calculating the gradient. Figure 4. Calibration of flow gauges The gradient calculated from figure 4 is which equals The gradient was then used to calculate impedance using (7) This gives a value for the impedance of the flow gauges of acoustic ohms. Figure 5. Temperature of streams as function of pressure Figure 5 shows the relationship between the temperatures of the stream and the inlet pressure. The two trend lines intersect at 0 pressure at 23 which is the temperature of the compressed air before it entered the vortex tube. The gradient of the hot stream trend line is 8.3 and the gradient of the cold stream trend line is -7.8 0.05. This shows the temperature of the hot flow is increasing faster than the cold flow is decreasing suggesting a cold fraction of above 0.5. Figure 6. Flow rates as a function of pressure Figure 6 displays the flow rates at each of the 3 positions A,B and C from figure 2. The flow rate of the cold stream is higher than the flow rate of the hot stream confirming that the cold fraction is above 0.5 as proposed from the findings in figure 5. This figure demonstrates the corrections to the flow rate using equation (2) as before the equation is applied the measured flow rate in (green) is significantly lower than the measured flow rate out (cyan). After the correction is applied the measured flow in (magenta) is equal to the measured flow out. This is based on the assumption that the pressure at the flow gauge in position A is 6.6 bar – the pressure of the mains gas supply. Figure 7. Energy flow rates as a function of pressure Figure 7 shows the rates of flow of internal energy of the gas at points A,B and C calculated by combining the following equations (7) (8) Into (9) Where is pressure, is volume, is number of moles, is the molar gas constant, is temperature and is internal energy. From this figure it seems that no energy is lost from the system and it is simply transferred between the two flows of the gas. This is expected based on the previous result as internal energy is proportional to volume and the volumes of gas flowing in and out of the tube were constant. Discussion After much investigation the temperature and energy separation and rate of flow appear linear as a function of inlet pressure. This was not always the case as for a long period of time the volume of gas measured being expelled by the vortex tube was vastly larger than that being measured entering the tube and the rate of flows were not linear. However, after studying the equipment it was found that this was due to the flow gauges being effected by temperature and pressure. Once the raw data was corrected by taking into account for these varying conditions the data matched up to initial predictions and with far fewer anomalies. The temperature difference of the two streams was observed and; with a cold fraction greater than 0.5 the cold stream was measured to have a higher rate of flow but there was a greater temperature difference in the hot stream from the initial temperature of the gas. The current data suggests that the gas as a whole does not gain or lose any internal energy and that energy is only transferred between the gas from the cold stream to the hot stream, however, this is under the assumption that the pressure at the flow gauge in position A was constantly at 6.6 bar. If this is not the case a slight difference in pressure could reveal changes in the internal energy of the gas which could help explain the processes happening within the tube. Conclusion The equipment has been calibrated and raw data is able to be corrected to provide correct results. Temperature separation has been measured in the range of -5 to 55 with the rate of change of temperature corresponding to the cold fraction of the generator. The internal energy of the gas has been observed to remain constant; transferring only between the cold and the hot stream but there is scope to further investigate this. A basic understanding of the vortex tube has been reached and the groundwork has been laid for further investigation. With further sampling it is hoped the energy separation will be understood in greater detail and that the theory that the gas undergoes solid body rotation will be proved or disproved. Future work Future work will include experimental investigation continuing looking into the transfer of energy within the vortex tube including more detailed analysis of rate of energy flow examining whether the gas loses, gains or conserves internal energy. Different generators of varying efficiencies and cold fractions will be investigated and documented and an attempt to build a probe to determine whether the angular velocities within the vortex tube vary or are constant will take place. Aside from the experimental work computational fluid dynamics will be used to numerically explore the inner workings of the vortex tube by creating a two dimensional computational model of a vortex tube using COMSOL software using the k-ÃŽ µ model to simulate the temperature separation phenomenon. Figure x shows the temperatures of the hot and cold streams achieved by three different generators as a function of flow. The results show that the generators that produce the lowest temperatures have a lower flow rate, this is expected as there is a similar amount of energy separation for each of the generators and you can choose to have a smaller quantity of very cold gas or a larger quantity that is not as cold, or a compromise as desired. This is important as it makes the vortex tube more adaptable for industries using it for spot cooling and the temperature and flow rate can be adjusted as required. References [1] Meech air technology brochure. 2013. http://www.meech.com/resources/362/MAT.pdf [2] G. J. Ranque, â€Å"Experiments on Expansion in a Vortex with Simultaneous Exhaust of Hot and Cold Air,† Le Journal De Physique et le Radium (Paris), Vol. 4, 1933. [3] R. Hilsch, â€Å"The Use of the Expansion of Gases in a Centrifugal Field as Cooling Process,† Review of Scientific Instrument, Vol. 18, 1947. http://scitation.aip.org/docserver/fulltext/aip/journal/rsi/18/2/1.1740893.pdf?expires=1386863841id=idaccname=freeContentchecksum=2218A70412ADD7B3EFBAAC108BCC9ABE [4] http://en.wikipedia.org/wiki/Vortex_tube [5] Meech Static Eliminators Ltd www.meech.com

Adopting Thorium Energy

When it comes to nuclear power most people would think about uranium. Our current state of nuclear power harnesses power through nuclear fission. The heat generated from this process boils water which drives massive steam turbines to create electricity. While this sounds like a fairly simple process the dangers it presents are massive. Reactor core meltdowns and the waste products are serious dangers the environment. There is an alternative element that can be used in place of uranium which is more efficient, abundant, and most importantly†¦safer. That element is thorium. Thorium is a naturally occurring radioactive chemical element. It is named after Thor, the Norse god of thunder. When used in a system for generating electricity its waste materials are 10 – 1000 times less long lived than uranium. This provides profound benefits over uranium when it comes to storing waste products. Thorium provides a greater energy yield than uranium; 5,000 tons of thorium is equivalent to about 61,000 tons of uranium. Those amounts are what’s needed to provide energy to the entire planet. At this point you’re probably wondering why we’re not using it if it’s safer and more powerful. Thorium has had a complicated history. Not because of any potential dangers it may have presented, but the potential dangers it didn’t possess. Uranium based nuclear power plants serve another purpose. Their waste products aid in the creation of weapons. Thorium’s waste products are not as easily weaponized. During the cold war governments were hesitant about funding a fledgling source of energy. Instead they opted to continue to invest and expand the infrastructure of the established uranium based nuclear plants. The last government funded thorium reactor was shut down in 1973 and thorium research nearly died along with it. In short; the benefits of weapons were chosen over having a safer and more energy independent future. The very nature of thorium allows for a facility orders of magnitude safer than the uranium nuclear power plants. When a nuclear power malfunctions or is damaged there is possibility of it exploding and releasing radioactive aterials into the atmosphere. The three worst nuclear power plant disasters occurred in 1979 with Three Mile Island, Pennsylvania; 1986 with Chernobyl; and in 2011 with the disaster in Fukushima, Japan. Chernobyl is estimated to remain uninhabitable for approximately 20,000 years while Fukushima is expected to remain so for 20 years or more. Entire cities abandoned do to the inherent danger of uranium based nuclear energy. Thorium has a sort of built-in fail-safe in that it requires extremely high temperatures to operate. This is alone makes for one its safest qualities. Without going into too much detail; if a thorium power plant were to lose power the devices heating its reactor tank would stop working. This would decrease the operating temperatures of thorium and its reactions would cease. The thorium would then be drained into a collection tank through the force of gravity. Unlike uranium power plants; thorium has no need to use water as a coolant. In an emergency a thorium power plant can shut itself down without any human intervention. Only recently has thorium once again become a serious contender for replacing uranium. As countries move to dismantle their nuclear arsenals thorium moves closer to the forefront of an energy independent future. Not all countries are as forward thinking as others though. China is currently the most forward thinking when it comes to thorium and has already outlined plans to have a new thorium reactor by the end of the decade. Estimates show that China has enough thorium to power its electricity needs for 20,000 years. That amount of potential and safe energy is unheard of. The United States alone sits on a reserve of about 440,000 tons of thorium in storage. Remember that 5,000 tons could power the entire planet for a year. The total estimated thorium content on Earth is around 120 trillion tons. So much energy waiting to be harnessed. The United States has let politics get in the way of what truly matters for far too long. The main hurdle to building new thorium plants is that new regulations would have to be established first. Those who make their fortunes off the established nuclear power plants no doubt lobby politicians to prevent thorium from becoming the leading source of energy. America will hurt itself if it allows other countries to gain too much of a head start in thorium energy research. Though thorium is not without its hurdles; its potential cannot be denied or ignored any longer. It’s extremely energy dense. There will never be a shortage of it. It’s incredibly safe. The waste products are less long lived and cannot be made into weapons. Like the Norse god it was named after thorium is set to take the world by storm.

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. Journal of Management Accounting Research, 2001. 13: p. 19-45.Shield, An empirical analysis of firms' implementation experiences with activity-based costing Management Accounting Research 1995. 7: p. 148-166. Innes, J. and F. Mitchell, A survey of activity-based costing in the U. K. ‘s largest companies. Management Accounting Research, 1995. 6(2): p. 137-153. Foster, G. and D. W. Swenson, Measuring the success of activity-based cost management and Its determinants. Journal of Management Accounting Research, 1997. 9: p. 109-141. Bjornenak, T. and F. Mitchell, The development of activity-based costing journal literature. 1987-2000. The European Accounting Review 2002. 1(3). Majid, J. A. and M. Sulaiman, Implementation of activity-based costing in Malaysia: A case study of two companies. Asian Review of Accounting 2008. 16(1): p. 39-55. Banker, R. D. , I. R. Bardhan, and T. -Y. 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

Does Absolute Freedom Exist Essay - 860 Words

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