The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry

Activity-based costing (ABC) implementation is dependent on some contingency factors which includes structure, culture, information technology and the intensity of competition of the organization that are willing to implement ABC. Meanwhile, there has been consistent pressure on improving the perfor...

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Main Author:	Mahmood Al-Nuaimi, Safaa Ibrahim
Format:	Thesis
Language:	eng eng eng eng
Published:	2018
Subjects:	T58.5-58.64 Information technology HD58.9 Organizational Effectiveness.
Online Access:	https://etd.uum.edu.my/9501/1/permission%20to%20deposit-95054.pdf https://etd.uum.edu.my/9501/2/s95054_01.pdf https://etd.uum.edu.my/9501/3/s95054_02.pdf https://etd.uum.edu.my/9501/4/s95054_references.docx
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id	my-uum-etd.9501
record_format	uketd_dc
spelling	my-uum-etd.95012022-06-14T08:17:03Z The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry 2018 Mahmood Al-Nuaimi, Safaa Ibrahim Mohamed, Rapiah Ismail Alokam, Jamal Mohammed Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy T58.5-58.64 Information technology HD28-70 Management. Industrial Management HD58.9 Organizational Effectiveness. Activity-based costing (ABC) implementation is dependent on some contingency factors which includes structure, culture, information technology and the intensity of competition of the organization that are willing to implement ABC. Meanwhile, there has been consistent pressure on improving the performance of the banking sectors which has brought about studying ABC implementation among Iraqi banks. Therefore, this study examines the effects among contingency factors (organizational culture, organizational structure, information technology (IT) and competition), ABC implementation and organizational performance. The research framework was developed based on contingency theory. Data were collected via self-administered questionnaires distributed to branch managers, chief accountants and account managers from 402 bank branches in Iraq. The analysis of data is based on 270 respondents that yielded a 67.1% response rate. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results revealed that there is a significant relationship between organizational culture, IT, competition and ABC implementation. The results also showed that there is a significant relationship between ABC implementation, IT, organizational structure and organizational performance. Finally, the findings of this research demonstrates that ABC implementation has a significant mediating role in the relationship between organizational culture, IT, competition and organizational performance. In conclusion, this study empirically confirms the theoretical argument of the contingency theory with regards to the association among contextual factors and organizational performance. Hence, this study provides insight on the significance of contingency factors namely; organizational culture, IT and competitive environment that are important for ABC implementation and enhancement of banking performance in Iraq. The findings of this research provide insights on how to improve financial and nonfinancial performance of banks in Iraq through the implementation of ABC. Significantly, this study opened the possibilities for further research on ABC implementation and organizational performance of banks in Iraq and other developing countries. 2018 Thesis https://etd.uum.edu.my/9501/ https://etd.uum.edu.my/9501/1/permission%20to%20deposit-95054.pdf text eng staffonly https://etd.uum.edu.my/9501/2/s95054_01.pdf text eng public https://etd.uum.edu.my/9501/3/s95054_02.pdf text eng public https://etd.uum.edu.my/9501/4/s95054_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng eng
advisor	Mohamed, Rapiah Ismail Alokam, Jamal Mohammed
topic	T58.5-58.64 Information technology T58.5-58.64 Information technology HD58.9 Organizational Effectiveness.
spellingShingle	T58.5-58.64 Information technology T58.5-58.64 Information technology HD58.9 Organizational Effectiveness. Mahmood Al-Nuaimi, Safaa Ibrahim The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
description	Activity-based costing (ABC) implementation is dependent on some contingency factors which includes structure, culture, information technology and the intensity of competition of the organization that are willing to implement ABC. Meanwhile, there has been consistent pressure on improving the performance of the banking sectors which has brought about studying ABC implementation among Iraqi banks. Therefore, this study examines the effects among contingency factors (organizational culture, organizational structure, information technology (IT) and competition), ABC implementation and organizational performance. The research framework was developed based on contingency theory. Data were collected via self-administered questionnaires distributed to branch managers, chief accountants and account managers from 402 bank branches in Iraq. The analysis of data is based on 270 respondents that yielded a 67.1% response rate. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results revealed that there is a significant relationship between organizational culture, IT, competition and ABC implementation. The results also showed that there is a significant relationship between ABC implementation, IT, organizational structure and organizational performance. Finally, the findings of this research demonstrates that ABC implementation has a significant mediating role in the relationship between organizational culture, IT, competition and organizational performance. In conclusion, this study empirically confirms the theoretical argument of the contingency theory with regards to the association among contextual factors and organizational performance. Hence, this study provides insight on the significance of contingency factors namely; organizational culture, IT and competitive environment that are important for ABC implementation and enhancement of banking performance in Iraq. The findings of this research provide insights on how to improve financial and nonfinancial performance of banks in Iraq through the implementation of ABC. Significantly, this study opened the possibilities for further research on ABC implementation and organizational performance of banks in Iraq and other developing countries.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Mahmood Al-Nuaimi, Safaa Ibrahim
author_facet	Mahmood Al-Nuaimi, Safaa Ibrahim
author_sort	Mahmood Al-Nuaimi, Safaa Ibrahim
title	The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
title_short	The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
title_full	The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
title_fullStr	The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
title_full_unstemmed	The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry
title_sort	effect of contingency factors and activity based costing implementation on organizational performance in the iraqi banking industry
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/9501/1/permission%20to%20deposit-95054.pdf https://etd.uum.edu.my/9501/2/s95054_01.pdf https://etd.uum.edu.my/9501/3/s95054_02.pdf https://etd.uum.edu.my/9501/4/s95054_references.docx
_version_	1747828609605697536

The effect of contingency factors and activity based costing implementation on organizational performance in the Iraqi banking industry

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