The diffusion of activity‐based costing in Jordanian industrial companies

Mahmoud Nassar, Husam Aldeen Al‐Khadash and Alan Sangster

Qualitative Research in Accounting & Management, 2011, vol. 8, issue 2, 180-200

Abstract: Purpose - This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the motivations for the implementation or non‐implementation of ABC. Design/methodology/approach - Semi‐structured interviews were conducted with financial managers and heads of costing departments of companies within the Jordanian industrial sector. Both face‐to‐face and telephone interviews were used to achieve the research objective. Findings - It was found that the rate of implementation of ABC in the Jordanian industrial sector follows the classical S‐shape. It is also suggested that the supply side of the diffusion process, most notably the role played by consultants, was an influence on many companies. This was not, however, a sufficient condition for companies to implement ABC. Originality/value - Most previous studies focus on the implementation of ABC in Western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in Eastern developing countries such as Jordan. In addition, this research adds further evidence to the value of studying management accounting, and more specifically changes in management accounting practice. It describes the developments undertaken in the implementation of a new system and how a new system becomes accepted in practice.

Keywords: Activity based costs; Developing countries; Jordan; Industry; Diffusion; Semi‐structured interviews (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:8:y:2011:i:2:p:180-200

DOI: 10.1108/11766091111137573

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