 Applicability of activity-based costing in the Jordanian hospitality industryAshraf Bataineh International Journal of Economics and Business Research, 2018, vol. 15, issue 4, 475-489 Abstract: The study aims to investigate the level of activity-based costing (ABC) system adoption as a management accounting tool in the Jordanian hospitality industry, Aqaba. An empirical survey via questionnaire was conducted for 19 of the three, four and five stars hotels in Aqaba and the descriptive statistics were used to identify the level of ABC system adoption. The study found the adoption level to be very satisfactory. Overall, Aqaba hotels uses a modern management accounting techniques, such as (budgeting practices, profitability measures, product and customer profitability analysis), but they lack the detailed cost information system because ABC is widely adopted to provide such benefits, therefore, Aqaba hotels are placing greater emphasis on those techniques like the ABC system. The study provides a unique detailed examination of the management accounting practices by using the ABC system and also provides a strong indication for the unique future researches in this industry. Keywords: management accounting techniques; budgeting practices; profitability measures; product profitability analysis; customer profitability analysis; cost strategy; competition; services variants; economic viability. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:15:y:2018:i:4:p:475-489 Access Statistics for this article More articles in International Journal of Economics and Business Research from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.