Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry

Activity-Based Costing (ABC) adoption and implementation have been widely researched in developed countries. However, in developing countries like Jordan, research regarding these issues in general, and within the Jordanian manufacturing shareholding companies in specific, is still limited. The pres...

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Main Author:	Ibrahim, Yousef Ammar Ali
Format:	Thesis
Language:	English
Published:	2023
Subjects:	H1-99 Social sciences (General)
Online Access:	http://eprints.usm.my/60499/1/24%20Pages%20from%20YOUSEF%20AMMAR%20ALI%20IBRAHIM.pdf
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id	my-usm-ep.60499
record_format	uketd_dc
spelling	my-usm-ep.604992024-05-02T03:38:42Z Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry 2023-04 Ibrahim, Yousef Ammar Ali H1-99 Social sciences (General) Activity-Based Costing (ABC) adoption and implementation have been widely researched in developed countries. However, in developing countries like Jordan, research regarding these issues in general, and within the Jordanian manufacturing shareholding companies in specific, is still limited. The present research attempts to increase the understanding of ABC adoption in Jordanian manufacturing shareholding companies. In this wake, the current study has examined the factors influencing the adoption of ABC in the Jordanian manufacturing industry. Thus, this study investigates the impact of innovation & technology, cost structure, top management commitment, and competition towards the adoption of ABC in the manufacturing sector of Jordan. Moreover, this study evaluated the mediating effect of adoption of ABC between the relationships of innovation & technology, cost structure, top management commitment, competition, with Firm Performance. Finally, this study tries to assess the moderating effect of organizational culture in the relationships of adoption of ABC and firm performance. The theoretical framework of this study is based on the contingency theory and diffusions of innovation theory. The sample of this study was the Jordanian manufacturing industry across Jordan and was identified through Stratified random sampling. A total of 201 data was collected based on the assigned strata. Data analysis was done using Smart PLS version 3.2.8 and SPSS version 23.0. 2023-04 Thesis http://eprints.usm.my/60499/ http://eprints.usm.my/60499/1/24%20Pages%20from%20YOUSEF%20AMMAR%20ALI%20IBRAHIM.pdf application/pdf en public phd doctoral Perpustakaan Hamzah Sendut Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	H1-99 Social sciences (General)
spellingShingle	H1-99 Social sciences (General) Ibrahim, Yousef Ammar Ali Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
description	Activity-Based Costing (ABC) adoption and implementation have been widely researched in developed countries. However, in developing countries like Jordan, research regarding these issues in general, and within the Jordanian manufacturing shareholding companies in specific, is still limited. The present research attempts to increase the understanding of ABC adoption in Jordanian manufacturing shareholding companies. In this wake, the current study has examined the factors influencing the adoption of ABC in the Jordanian manufacturing industry. Thus, this study investigates the impact of innovation & technology, cost structure, top management commitment, and competition towards the adoption of ABC in the manufacturing sector of Jordan. Moreover, this study evaluated the mediating effect of adoption of ABC between the relationships of innovation & technology, cost structure, top management commitment, competition, with Firm Performance. Finally, this study tries to assess the moderating effect of organizational culture in the relationships of adoption of ABC and firm performance. The theoretical framework of this study is based on the contingency theory and diffusions of innovation theory. The sample of this study was the Jordanian manufacturing industry across Jordan and was identified through Stratified random sampling. A total of 201 data was collected based on the assigned strata. Data analysis was done using Smart PLS version 3.2.8 and SPSS version 23.0.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Ibrahim, Yousef Ammar Ali
author_facet	Ibrahim, Yousef Ammar Ali
author_sort	Ibrahim, Yousef Ammar Ali
title	Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
title_short	Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
title_full	Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
title_fullStr	Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
title_full_unstemmed	Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry
title_sort	intention to adopt activity-based costing in jordanian manufacturing industry
granting_institution	Perpustakaan Hamzah Sendut
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2023
url	http://eprints.usm.my/60499/1/24%20Pages%20from%20YOUSEF%20AMMAR%20ALI%20IBRAHIM.pdf
_version_	1804888949651406848

Intention To Adopt Activity-Based Costing In Jordanian Manufacturing Industry

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