The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model

Globally, the adoption of Activity-Based Costing (ABC) system is still low. The low adoption might be due to several organizational, technological and other factors. Hence, this study investigates the factors that affect the adoption behavior of ABC system from the organizational context. Based on T...

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Main Author: Al-Taria, Nashwan Talal Saadallah
Format: Thesis
Language:eng
eng
eng
eng
Published: 2020
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Online Access:https://etd.uum.edu.my/9435/1/depositpermission-not%20allow_s95294.pdf
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https://etd.uum.edu.my/9435/3/s95294_02.pdf
https://etd.uum.edu.my/9435/4/s95294_references.docx
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spelling my-uum-etd.94352022-05-29T10:28:49Z The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model 2020 Al-Taria, Nashwan Talal Saadallah Abdullah, Zarifah Muhammad Jamil, Che Zuriana Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD28-70 Management. Industrial Management T Technology (General) Globally, the adoption of Activity-Based Costing (ABC) system is still low. The low adoption might be due to several organizational, technological and other factors. Hence, this study investigates the factors that affect the adoption behavior of ABC system from the organizational context. Based on Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory, seven hypotheses were formulated to accomplish this target. A questionnaire survey was used for collecting data from the managerial level respondents in the Malaysian manufacturing firms. A total of 145 usable questionnaires were received, the collected data were exposed to tests of factor analysis and multiple regression using Smart Partial Least Square (PLS) software. The findings revealed that organizational culture has influential role on firms’ intention to adopt ABC system, whereas management support has not, Furthermore, the intention to adopt ABC system significantly influence its actual adoption, whilst both perceived benefits and perceived attributes of ABC system have a mediation role amongst management support, organizational culture and the intention to adopt ABC system. These findings imply that the adoption of ABC system in Malaysian manufacturing firms is explained by the perception of its attributes and its benefits; and they are important in the adoption behavior of Malaysian organizational culture. However, management support requires perceived attributes and benefits of ABC system to be exerted. This study adds to the body of knowledge by giving more explanations on ABC adoption behavior and providing further insight for the factors that assist and hinder the adoption of ABC system in the manufacturing sector. In conclusion, the research fills the gap in ABC system acceptance literature in general and in Malaysian manufacturing firms in particular. More importantly, this research has opened up opportunities for further investigation into ABC system acceptance in other developing countries, and worldwide. 2020 Thesis https://etd.uum.edu.my/9435/ https://etd.uum.edu.my/9435/1/depositpermission-not%20allow_s95294.pdf text eng staffonly https://etd.uum.edu.my/9435/2/s95294_01.pdf text eng staffonly https://etd.uum.edu.my/9435/3/s95294_02.pdf text eng staffonly https://etd.uum.edu.my/9435/4/s95294_references.docx text eng staffonly other doctoral Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
eng
advisor Abdullah, Zarifah
Muhammad Jamil, Che Zuriana
topic HD28-70 Management
Industrial Management
T Technology (General)
spellingShingle HD28-70 Management
Industrial Management
T Technology (General)
Al-Taria, Nashwan Talal Saadallah
The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
description Globally, the adoption of Activity-Based Costing (ABC) system is still low. The low adoption might be due to several organizational, technological and other factors. Hence, this study investigates the factors that affect the adoption behavior of ABC system from the organizational context. Based on Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory, seven hypotheses were formulated to accomplish this target. A questionnaire survey was used for collecting data from the managerial level respondents in the Malaysian manufacturing firms. A total of 145 usable questionnaires were received, the collected data were exposed to tests of factor analysis and multiple regression using Smart Partial Least Square (PLS) software. The findings revealed that organizational culture has influential role on firms’ intention to adopt ABC system, whereas management support has not, Furthermore, the intention to adopt ABC system significantly influence its actual adoption, whilst both perceived benefits and perceived attributes of ABC system have a mediation role amongst management support, organizational culture and the intention to adopt ABC system. These findings imply that the adoption of ABC system in Malaysian manufacturing firms is explained by the perception of its attributes and its benefits; and they are important in the adoption behavior of Malaysian organizational culture. However, management support requires perceived attributes and benefits of ABC system to be exerted. This study adds to the body of knowledge by giving more explanations on ABC adoption behavior and providing further insight for the factors that assist and hinder the adoption of ABC system in the manufacturing sector. In conclusion, the research fills the gap in ABC system acceptance literature in general and in Malaysian manufacturing firms in particular. More importantly, this research has opened up opportunities for further investigation into ABC system acceptance in other developing countries, and worldwide.
format Thesis
qualification_name other
qualification_level Doctorate
author Al-Taria, Nashwan Talal Saadallah
author_facet Al-Taria, Nashwan Talal Saadallah
author_sort Al-Taria, Nashwan Talal Saadallah
title The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
title_short The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
title_full The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
title_fullStr The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
title_full_unstemmed The diffusion of activity-based costing system's adoption in the Malaysian manufacturing firms through technology acceptance model
title_sort diffusion of activity-based costing system's adoption in the malaysian manufacturing firms through technology acceptance model
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2020
url https://etd.uum.edu.my/9435/1/depositpermission-not%20allow_s95294.pdf
https://etd.uum.edu.my/9435/2/s95294_01.pdf
https://etd.uum.edu.my/9435/3/s95294_02.pdf
https://etd.uum.edu.my/9435/4/s95294_references.docx
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