ABSTRACT
This paper att empts to contribute to the design and the successful ABC
implementation in the Jordanian manufacturing companies. The research
methodology included both quantitative and qualitative techniques. The
questionnaire survey was developed for the primary aims of determining
the current state of, and the factors which infl uence ABC adoption and
implementation. In the second stage, semi-structured interviews will be
conducted with 13 companies for more probe and clarifi cation. The analysis
of the data will be run by using both ‘within company’ and ‘cross-company’
analysis. The results will determine the three criteria that are used to determine
the adoption and implementation rate of ABC and the factors which infl uence
ABC adoption and implementation.
تاريخ النشر
30/12/2011
الناشر
International Postgraduate Business Journal (IPBJ)