Dr. Ahmad Yahiya Ahmad Bani Ahmad; Dr. Abedalqader Rbaba
الملخص العربي
This study attempts to determine the problems of ABC implementation and the
level of ABC success in Jordanian companies. To achieve the aim of the research, the
research methodology included both quantitative and qualitative data. The
questionnaire survey was developed and the primary aims were to determine the
current state of ABC adoption and implementation. Three criteria were used to
determine the adoption and implementation rate of ABC. They are adopters,
implementers, and users or implementers. Findings indicate that ABC implementation
among Jordanian manufacturing companies is about 20.7% based on the third criteria i.e.
implementers or users. In the second stage, semi-structured interviews were used to
determine the barriers and problems of ABC adoption and implementation. The analysis
of the data was run by using both within company and cross-company analysis. The
results from semi-structured interviews show that the barriers of ABC relate to
behavioral, organizational and technical issues. These finding does not agree with some
of previous studies, which said that only behavioral and organizational factors influence
to ABC adoption and implementation
تاريخ النشر
13/01/2014
الناشر
Inspira- Journal of Modern Management & Entrepreneurship
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6233