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THE FINANCIAL MANAGERS' PERCEPTIONS OF THE IMPACT OF INFORMATION TECHNOLOGY AND NON-ACCOUNTING OWNERSHIP ON THE SUCCESS OF ACTIVITY-BASED COSTING IMPLEMENTATION IN JORDANIAN INDUSTRIAL SHAREHOLDING COMPANIES

Abdelrahim Nassoura

EPH-International Journal of Business & Management Science2023https://doi.org/10.53555/eijbms.v9i3.143article
ABDC C
Weight
0.26

What the paper says

Activity-based costing (ABC) system is widely accepted as an innovative and alternative costing system to handle the deficiencies of traditional costing systems. This paper examines the direct impact of information technology and non-accounting ownership on the successful implementation of ABC. Based on recent reports and academic works, the present study aims to cope with the issue in industrial companies concerning the low ABC rate. A quantitative approach design was employed using a questionnaire to address the paper objectives. 327 financial mangers responses were gained from Jordanian industrial shareholding companies. The present research has several contributions to fulfill the gap in recent literature, some of which are theoretical while others are practical by elaborating the direct impacts of the critical factors in the successful implementation of ABC in the industrial sector in the context of developing countries including Jordan.

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https://doi.org/https://doi.org/10.53555/eijbms.v9i3.143

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@article{abdelrahim2023,
  title        = {{THE FINANCIAL MANAGERS' PERCEPTIONS OF THE IMPACT OF INFORMATION TECHNOLOGY AND NON-ACCOUNTING OWNERSHIP ON THE SUCCESS OF ACTIVITY-BASED COSTING IMPLEMENTATION IN JORDANIAN INDUSTRIAL SHAREHOLDING COMPANIES}},
  author       = {Abdelrahim Nassoura},
  journal      = {EPH-International Journal of Business & Management Science},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.53555/eijbms.v9i3.143},
}

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THE FINANCIAL MANAGERS' PERCEPTIONS OF THE IMPACT OF INFORMATION TECHNOLOGY AND NON-ACCOUNTING OWNERSHIP ON THE SUCCESS OF ACTIVITY-BASED COSTING IMPLEMENTATION IN JORDANIAN INDUSTRIAL SHAREHOLDING COMPANIES

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.