Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations

Taha Ahmadzadeh, Hossien Etemadi and Ahmed Pifeh

International Journal of Business Administration, 2011, vol. 2, issue 1, 61-70

Abstract: As a tool for planning and control, costing systems play a considerable role in providing information needs for managers. Given the diversity of costing systems and simultaneous advancement of new costing systems, choosing a costing system may challenge managers. This research seeks to explore such organizational factors as organization size, industry type, cost structure, the importance of cost information, and products and services diversity on adopting Activity-Based costing (ABC) system in the listed companies of the Tehran Stock Exchange. Using logistic regression model from 33.5% of respondents in the sample, the results of this survey study indicates a positive relationship among cost structure, the importance of cost information and products and services diversity (in term of products and services liner numbers). It also indicates a negative relationship among the type of industry, organization size and product and services diversity (in terms of support diversity and volume diversity) with adopting the mentioned system. There was not any significant relationship between above organizational factors and choice of the ABC system.

Keywords: Costing Systems; Activity-based costing system; Overhead (Indirect) costs (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.sciedu.ca/journal/index.php/ijba/article/view/79/47 (application/pdf)
http://www.sciedu.ca/journal/index.php/ijba/article/view/79 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijba11:v:2:y:2011:i:1:p:61-70

Access Statistics for this article

International Journal of Business Administration is currently edited by Jenny Zhang

More articles in International Journal of Business Administration from International Journal of Business Administration, Sciedu Press
Bibliographic data for series maintained by Jenny Zhang ().