Abstract
The current research tries to contribute to the successful design and implementation of ABC in
the context of Jordanian Manufacturing Companies. In order to satisfy the research objectives,
both quantitative and qualitative data are gathered. For the quantitative data, a questionnaire
survey was developed for the determination of the present scenario involving ABC adoption
and implementation. For the qualitative one, semi-structured interviews were utilized to find
out the factors impacting the adoption and implementation of ABC. Data analysis included
within company and cross-company analysis. ABC’s adoption and implementation rate were
determined through the use of three criteria; namely, adopters, implementers and users or
implementers. The primary findings revealed that ABC implementation in the context of
Jordanian Manufacturing Companies is approximately 19.5% measured according to the third
criteria which is implementers or users. Findings from the semi-structured interviews reveal
that factors including fashion, forced decision, fad and efficiency are directly related to ABC
implementation decision in the target companies. In addition, factors that both facilitate and
motivate ABC implementation are: top management support, non-accounting ownership,
higher information technology, education, globalization of consumer, increased competition,
growing costs, allocation problems, inability of the traditional cost systems to provide relevant
information in the new environment and financial crisis. The findings from the interviews also
revealed that the barriers to ABC implementation are associated to behavioral and technical
problems.
تاريخ النشر
20/04/2012
الناشر
Journal of Accounting and Auditing: Research & Practice
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6193