The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster & Osama Mah’d, 2013. "Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(1), pages 18-36, May.
- Husam Aldeen Al-Khadash & Mahmoud Nassar, 2010. "The implementation of activity-based costing and the financial performance of the Jordanian industrial shareholding companies," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 2(2), pages 135-153.
- Christopher D. Ittner & William N. Lanen & David F. Larcker, 2002. "The Association Between Activity‐Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
- Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.
- Maiga, Adam S., 2014. "Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance," Advances in accounting, Elsevier, vol. 30(2), pages 251-262.
- Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
- Holm, Morten & Kumar, V. & Plenborg, Thomas, 2016. "An investigation of Customer Accounting systems as a source of sustainable competitive advantage," Advances in accounting, Elsevier, vol. 32(C), pages 18-30.
- Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.
- Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne, 2010. "Behavioral changes following the collaborative development of an accounting information system," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 222-237, February.
- Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
- Atef Aqeel Al-Bawab & Hani Al-Rawashdeh, 2016. "The Impact of the Activity Based Costing System (A.B.C.) in the Pricing of Services Banks in the Jordanian commercial Banks: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(4), pages 1-10, April.
- Malcolm J. Beynon & Margaret Heffernan & Aoife M. McDermott, 2012. "Psychological Contracts And Job Satisfaction: Clustering Analysis Using Evidential C‐Means And Comparison With Other Techniques," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 19(4), pages 247-273, October.
- Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017. "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 105-112.
- Schoute, Martijn, 2011. "The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption," The British Accounting Review, Elsevier, vol. 43(2), pages 120-134.
- Jana Pokorná, 2016. "Impact of Activity-Based Costing on Financial Performance in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(2), pages 643-652.
- Uyar, Ali & Kuzey, Cemil, 2016. "Does management accounting mediate the relationship between cost system design and performance?," Advances in accounting, Elsevier, vol. 35(C), pages 170-176.
- Su, Sophia & Baird, Kevin & Phan, Thanh, 2024. "The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment," Advances in accounting, Elsevier, vol. 65(C).
- Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
- Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
- Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
- Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
- Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
- Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
More about this item
Keywords
Activity-based Costing Technique; Profitability; Jordan;All these keywords.
JEL classification:
- L6 - Industrial Organization - - Industry Studies: Manufacturing
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:2017-02-37. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.