 Factors influencing activity-based costing adoption: do they vary among types of organisation?Kraiwit Leekpai and Nazrul Islam International Journal of Information Systems and Change Management, 2023, vol. 13, issue 3, 284-305 Abstract: Activity-based costing (ABC) serves organisations by making component costs explainable, but its adoption was not considered easy in organisations. The crucial thing is that the factors relevant to adoption process could vary in degrees of importance from one type of organisation to another. This study aimed at developing a comprehensive list of factors of ABC adoption process and checking whether the variation exists. In-depth interviews were conducted to check the factors found in literatures and find missing factors. A questionnaire was developed from the comprehensive factor list and distributed among the accountants of organisations to score factors' relative importance. Statistical analysis was carried out to find the importance of the factors and check the variation. The study found the variation of factors' relative importance in trading organisation for the adoption decision and the implementation of ABC. However, it did not find any variation in benefits among different types of organisations. Keywords: activity-based costing; ABC; time-driven activity-based costing; TDABC; diffusion; adoption; decision; implementation; benefit; variation. (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:ijiscm:v:13:y:2023:i:3:p:284-305 Access Statistics for this article More articles in International Journal of Information Systems and Change Management from Inderscience Enterprises Ltd |
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