Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises

Nguyen Thi My An and Nguyen Thi Thanh Thuy ()
Additional contact information
Nguyen Thi My An: Tra Vinh University
Nguyen Thi Thanh Thuy: Tra Vinh University

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 231-241 from Springer

Abstract: Abstract The research content of the thesis is to identify and measure the factors affecting activity-based costing (ABC) method in Mekong Delta’s enterprises. Besides, the study also examines the moderator role of transformational leadership styles in these links. Paper detecting indicates that there have been three factors impacting ABC method in Mekong Delta’s enterprises. These factors include competitive strategy, the awareness of ABC method and cost structure. In addition, transformational leadership styles positively regulate the above factors. With the above research results, business administrators can refer to the implementation of ABC method to create appropriate and useful information to enhance cost control as well as to serve management, and contribute contributing to the increase of enterprise value and sustainable development.

Keywords: ABC method; Transformational leadership styles; Environmental management; Legal regulations (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:sprchp:978-981-99-8472-5_22

Ordering information: This item can be ordered from
http://www.springer.com/9789819984725

DOI: 10.1007/978-981-99-8472-5_22

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().