Impact of uncertainty and decentralization  on activity-based costing use

Elhamma, Azzouz; Moalla, Hanen

doi:10.14419/ijaes.v3i2.4817

Cited by 2 publications

(3 citation statements)

References 41 publications

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“…Table 1 presents the various costing methods used and Table 2 exposes the descriptive statistics of the variables in the model. The findings show an ABC adoption rate of 24.6%, which was close to that found by Moalla (2007) in Tunisia and higher than the rate of 12.9% found by Elhamma and Moalla (2015) in Morocco. Moreover, 61.5% of companies used a full costing method (i.e.…”

Section: Characteristics Of Costing Systems and Descriptive Statisticssupporting

confidence: 81%

“…This rate may be acceptable compared to other studies conducted in African countries (e.g. Elhamma & Moalla, 2015). The questionnaire began with a cover letter explaining the purpose of the research and the usefulness of the data to be collected.…”

Section: Data Collectionmentioning

confidence: 90%

“…Previous research has largely investigated the relationship between the contextual and environmental variables and the adoption of ABC (e.g. Rankin, 2020;Elhamma & Moalla, 2015;Chenhall & Langfield-Smith, 1998;Gosselin, 1997). Results have shown that many contingency variables were not associated with ABC (Rankin, 2020).…”

Section: Introductionmentioning

confidence: 99%

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The Influence of Internal Actors on the Sophistication of Costing Systems in Tunisia

Moalla¹,

Basti²

2020

APMAJ

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This research investigated the extent to which internal actors influence the sophistication of costing systems in Tunisia. It is based on Rogers' Theory (1995) and the theoretical perspectives of Abrahmson (1991) explaining the diffusion of administrative technologies. The empirical study was conducted using a questionnaire given to 65 management accountants in Tunisia. The role of internal actors was investigated through the competence of the costing system manager, top management support, resistance to change, and membership in a group. The findings show that competence, membership in a group, and top management support positively affect the sophistication of costing systems, while, resistance to change blocks the adoption of management accounting innovations like activity-based costing (ABC). This study is the first piece of research that investigated the relationship between the role of internal actors and the sophistication of costing systems. It contributes to the management accounting research as it is one of the few studies conducted in developing countries and dealing with management accounting characteristics. Previous research was limited either to the factors affecting the adoption of ABC or conducted in developed countries. This study can be useful for managers when choosing a costing system and defining its characteristics.

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Section: Characteristics Of Costing Systems and Descriptive Statisticssupporting

confidence: 81%

Section: Data Collectionmentioning

confidence: 90%

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The Influence of Internal Actors on the Sophistication of Costing Systems in Tunisia

Moalla¹,

Basti²

2020

APMAJ

Self Cite

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The Impact of the Activity Based Costing System (A.B.C.) in the Pricing of Services Banks in the Jordanian commercial Banks: A Field Study

Al-Bawab¹,

Al-Rawashdeh²

2016

IBR

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This study aims to identify the impact of the application of Activity Based Costing (A.B.C.) in the pricing of banking services in the Jordanian commercial banks, and to achieve the objectives of this study a questionnaire was designed and analyzed by (SPSS) program, was used descriptive statistics mean, standard deviation and percentages, as well as use the T-test to test the hypothesis of the study. One of the most important results of the study that the (A.B.C.) system helps in pricing and in compute cost of the banks services.The study recommended that it has to update the hardware and software to suit the (A.B.C.) system, as well as the need to train workers in the Jordanian commercial banks in supervisory positions for the application and implementation of the (A.B.C.) system to help in operations costing and pricing of banking services.

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Impact of uncertainty and decentralization on activity-based costing use

Cited by 2 publications

References 41 publications

The Influence of Internal Actors on the Sophistication of Costing Systems in Tunisia

The Influence of Internal Actors on the Sophistication of Costing Systems in Tunisia

The Impact of the Activity Based Costing System (A.B.C.) in the Pricing of Services Banks in the Jordanian commercial Banks: A Field Study

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