• myGriffith
    • Staff portal
    • Contact Us⌄
      • Future student enquiries 1800 677 728
      • Current student enquiries 1800 154 055
      • International enquiries +61 7 3735 6425
      • General enquiries 07 3735 7111
      • Online enquiries
      • Staff phonebook
    View Item 
    •   Home
    • Griffith Research Online
    • Journal articles
    • View Item
    • Home
    • Griffith Research Online
    • Journal articles
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

  • All of Griffith Research Online
    • Communities & Collections
    • Authors
    • By Issue Date
    • Titles
  • This Collection
    • Authors
    • By Issue Date
    • Titles
  • Statistics

  • Most Popular Items
  • Statistics by Country
  • Most Popular Authors
  • Support

  • Contact us
  • FAQs
  • Admin login

  • Login
  • The diffusion of activity-based costing in Jordanian industrial companies

    Author(s)
    Nassar, Mahmoud
    Al-Khadash, Husam Aldeen
    Sangster, Alan
    Griffith University Author(s)
    Sangster, Alan
    Year published
    2011
    Metadata
    Show full item record
    Abstract
    Purpose - This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the motivations for the implementation or non-implementation of ABC. Design/methodology/approach - Semi-structured interviews were conducted with financial managers and heads of costing departments of companies within the Jordanian industrial sector. Both face-to-face and telephone interviews were used to achieve the research objective. Findings - ...
    View more >
    Purpose - This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the motivations for the implementation or non-implementation of ABC. Design/methodology/approach - Semi-structured interviews were conducted with financial managers and heads of costing departments of companies within the Jordanian industrial sector. Both face-to-face and telephone interviews were used to achieve the research objective. Findings - It was found that the rate of implementation of ABC in the Jordanian industrial sector follows the classical S-shape. It is also suggested that the supply side of the diffusion process, most notably the role played by consultants, was an influence on many companies. This was not, however, a sufficient condition for companies to implement ABC. Originality/value - Most previous studies focus on the implementation of ABC in Western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in Eastern developing countries such as Jordan. In addition, this research adds further evidence to the value of studying management accounting, and more specifically changes in management accounting practice. It describes the developments undertaken in the implementation of a new system and how a new system becomes accepted in practice.
    View less >
    Journal Title
    Qualitative Research in Accounting & Management
    Volume
    8
    Issue
    2
    DOI
    https://doi.org/10.1108/11766091111137573
    Subject
    Accounting, Auditing and Accountability not elsewhere classified
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/48464
    Collection
    • Journal articles

    Footer

    Disclaimer

    • Privacy policy
    • Copyright matters
    • CRICOS Provider - 00233E

    Tagline

    • Gold Coast
    • Logan
    • Brisbane - Queensland, Australia
    First Peoples of Australia
    • Aboriginal
    • Torres Strait Islander