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Factors influencing activity-based costing adoption: do they vary among types of organisation?

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  • Kraiwit Leekpai
  • Nazrul Islam

Abstract

Activity-based costing (ABC) serves organisations by making component costs explainable, but its adoption was not considered easy in organisations. The crucial thing is that the factors relevant to adoption process could vary in degrees of importance from one type of organisation to another. This study aimed at developing a comprehensive list of factors of ABC adoption process and checking whether the variation exists. In-depth interviews were conducted to check the factors found in literatures and find missing factors. A questionnaire was developed from the comprehensive factor list and distributed among the accountants of organisations to score factors' relative importance. Statistical analysis was carried out to find the importance of the factors and check the variation. The study found the variation of factors' relative importance in trading organisation for the adoption decision and the implementation of ABC. However, it did not find any variation in benefits among different types of organisations.

Suggested Citation

  • Kraiwit Leekpai & Nazrul Islam, 2023. "Factors influencing activity-based costing adoption: do they vary among types of organisation?," International Journal of Information Systems and Change Management, Inderscience Enterprises Ltd, vol. 13(3), pages 284-305.
    • Handle: RePEc:ids:ijiscm:v:13:y:2023:i:3:p:284-305
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