Activity-based costing adoption: definitions, influences and consequences Online publication date: Fri, 21-Jan-2022
by Abdulrahman Aljabr
Afro-Asian J. of Finance and Accounting (AAJFA), Vol. 11, No. 6, 2021
Abstract: Utilising appropriate definitions of activity-based costing (ABC) adoption and non-adoption is important in order to obtain accurate findings from research on the influences on and outcomes of ABC adoption. Hence, this research aims to examine empirically the appropriateness of various definitions of ABC adoption and non-adoption, and then examine the influences on and the outcomes of ABC adoption using the empirically-identified appropriate definitions. Data were collected from Saudi manufacturing business-units via a questionnaire survey strategy. The results indicated that only one definition of ABC adoption and one definition of ABC non-adoption are appropriate, and that ABC adopters do not significantly differ from non-adopters regarding any of the influences on and consequences of ABC adoption. This research contributes to the ABC adoption research by attempting to identify empirically-appropriate definitions of ABC adoption and non-adoption, and then testing the determinants and consequences of ABC adoption using these definitions.
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