The Implementation of Activity-based Costing in the Accountant General’s Department of Malaysia

Wahab, Ainol Basirah Abdul; Mohamad, Muslim Har Sani; Said, Julia Mohd

doi:10.17576/ajag-2018-09-06

Cited by 5 publications

(10 citation statements)

References 21 publications

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“…Nair and Tan (2018) agreed that whether the ABC system is integrated with other accounting systems or stands alone, compatibility with an existing IT system is an essential factor in the successful implementation of ABC. Wahab, Mohamad and Said (2018) suggested that the process of implementing an initiative may not be successful as a result of the barriers created by organisational defensive routines, which are threats to the acceptance of new ideas. The implications of organisational change, such as introducing ABC, should be considered within organisational and cultural contexts in which the change takes place because the human factor is important in any change of conditions (Kitsantas et al 2022).…”

Section: Information Technologymentioning

confidence: 99%

Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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Orientation: There is a lack of empirical studies regarding the adoption and implementation of the activity-based costing (ABC) system in South African state universities, despite its advantages.Research purpose: This study reports the perceptions on the factors influencing the adoption of ABC held by finance and academic staff at the Durban University of Technology (DUT), KwaZulu-Natal.Motivation for the study: The lack of empirical studies demanded understanding of those factors that influence the adoption of ABC at state-owned universities in South Africa. Therefore, this study examined the factors influencing the adoption of ABC in a South African state university using the DUT as a case study.Research approach/design and method: The study adopted a mixed research method conducted with 202 staff members: 129 academics, 41 heads of departments and 32 finance staff.Main findings: The positive factors influencing the adoption of ABC included the organisational strategy, information technology, decision usefulness of cost information, contextual orenvironmental factors and the organisational structure. However, the systems adaptability theme was considered a barrier to the adoption of ABC.Practical/managerial implications: The information could inform strategic initiatives related to the adoption and implementation of ABC in the university or similar state-funded universities.Contribution/value-add: The study provided an empirical understanding of the factors that would hinder and assist the adoption and execution of the ABC system.

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Section: Information Technologymentioning

confidence: 99%

Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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“…Sorros et al (2017) menemukan permasalahan utama rendahnya praktik adopsi akuntansi manajemen di organisasi sektor publik yaitu kurangnya sumber daya manusia terlatih serta biaya yang mahal. Sedangkan Abdul Wahab et al (2018) mengemukan dua alasan penyebabnya yaitu pertama proses dari teknik ABC itu sendiri sangat kompleks dan kedua kompleksitas organisasi sektor publik. Oleh karena itu, penelitian ini bertujuan untuk menyajikan gagasan kemungkinan implementasi ABC/M pada organisasi sektor publik khususnya organisasi pemerintah.…”

Section: Pendahuluanunclassified

“…Hasil temuan menunjukkan bahwa sebagian besar lembaga pendidikan di Yunani kesulitan mengalokasikan biaya secara akurat dan tidak mampu menerapkan metode ABC. Abdul Wahab et al (2018) menemukan bahwa proses pengembangan sistem ABC di Departemen Umum Akuntan Malaysia membutuhkan waktu yang cukup lama. Priyatmo & Akbar (2019) menganalisis penerapan metode ABC di salah satu Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta menunjukkan bahwa metode ABC dapat digunakan untuk menghitung biaya produk per unit di KPPN Jakarta.…”

Section: Pendahuluanunclassified

“…Sehingga pada tahap ini setidaknya terdapat 30 artikel relevan yang kami identifikasi dan akan digunakan dalam analisis penelitian. Artikel-artikel terpilih yang kami identifikasi di antaranya, Arnaboldi & Lapsley (2003), Abdul Wahab et al (2018), Baird (2007), Brown et al (1999), Chea (2011), Cardos & Stefan (2011, Doyle et al (2009), Fabian (2002), Goldberg & Kosinski (2011), Hughes (2005, Ismail ( 2010), (Hamid, 2021), Pokorná ( 2016 Pada tahap ketiga, kami melakukan mind mapping melalui identifikasi tema dan diskusi pembahasan dari masing masing artikel. Kami membaca setiap artikel dengan seksama dan memahami apa yang disampaikan oleh penulis dalam konsep yang dikemukakan.…”

Section: Metode Penelitianunclassified

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Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Sarumaha,

Pitoyo

2023

E-Jurnal Akuntansi

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As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations

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“…Most studies have shown that companies considering ABC implementation were concerned about the expenses required to implement and maintain the system (its implementation is time-consuming, and involves the entire organization, staff training, and setting up a project team). The aspects related to the system design, e.g., the identification of activities, or the determination of cost drivers, especially in small firms, seemed problematic (Cohen et al, 2005;Sartorius et al, 2007;Allain, & Laurin, 2018;Wahab et al, 2018). Akyol et al (2005) claimed that appropriate IT resources constituted an important factor that influenced the success of ABC implementation.…”

Section: Literature Reviewmentioning

confidence: 99%

Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

Pietrzak

Wnuk-Pel

Christauskas

2020

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The research purpose was to examine the problems of companies in implementing Activity-Based Costing and, in particular, to analyze the differences in assessing the level of these problems perceived by organizations using the system, considering its implementation, those which had not considered it, and those which had rejected it. The research showed that the problems with ABC implementation seen by adopters were considerably smaller compared to the other groups. A similar difference was noted between enterprises that were considering the implementation of the ABC system (and not considering it at all) and those that rejected it. The last group perceived implementation problems to be bigger than was the case in the groups which were still considering implementation or had not considered it at all. The findings seem to support the view that companies are making ABC implementation decisions rationally. On the one hand, when the problems perceived during implementation are relatively small, the company adopts ABC. On the other hand, when a company perceives the implementation problems as being quite significant, it rejects the implementation. In the middle of the scale are companies considering the implementation of ABC and others that are not thinking about it at all. They assess the perceived problems as moderate and are not in a position yet to decide for or against ABC implementation. There could also be an alternative explanation for the research results. It may be the case that companies, which have not implemented ABC overestimate the implementation problems.

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The Implementation of Activity-based Costing in the Accountant General’s Department of Malaysia

Cited by 5 publications

References 21 publications

Factors affecting the adoption of activity-based costing in a South African state university

Factors affecting the adoption of activity-based costing in a South African state university

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

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