IDEAS home Printed from https://ideas.repec.org/a/ibn/ijefaa/v9y2017i12p24-31.html
   My bibliography  Save this article

The Impact of Applying Time Driven Activity-Based Costing on Improving the Efficiency of Performance in Jordanian Industrial Corporations: A Survey Study

Author

Listed:
  • Nabil Bashir Al-Halabi
  • Yazan Mjahed Al-Mnadheh

Abstract

The paper explored the impact of applying the time driven activity-based costing-TDABC- model (independent variables) on improving the efficiency of performance (dependent variables) in Jordanian industrial corporations. Based on a questionnaire form data from a sample of 73 participants at different managerial positions, from 30 industrial corporations listed in Amman stock exchange (ASE), were gathered and processed using the statistical package of social sciences. The main results showed that there are significant impacts of applying TDABC on improving the efficiency of performance in Jordanian industrial corporations. The main conclusion indicated that TDABC has the ability to benefit from technological developments on the basis of the activities¡¯ charts and reflected on pricing decision making processes in industrial corporations. The research also concluded that senior management and cost accountants of the sample studied did not desire in the short run to change the current cost accounting system due to the additional costs of using the new cost accounting system. The study recommended the application of TDABC in corporations where their operations relied on TDABC¡¯s constituents as proved its impact on reducing costs of products and increasing corporations profitability.

Suggested Citation

  • Nabil Bashir Al-Halabi & Yazan Mjahed Al-Mnadheh, 2017. "The Impact of Applying Time Driven Activity-Based Costing on Improving the Efficiency of Performance in Jordanian Industrial Corporations: A Survey Study," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(12), pages 24-31, December.
    • Handle: RePEc:ibn:ijefaa:v:9:y:2017:i:12:p:24-31
    as

    Download full text from publisher

    File URL: http://ccsenet.org/journal/index.php/ijef/article/view/71592/39138
    Download Restriction: no
    File URL: http://ccsenet.org/journal/index.php/ijef/article/view/71592
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Lin, Wen-Cheng, 2012. "Financial performance and customer service: An examination using activity-based costing of 38 international airlines," Journal of Air Transport Management, Elsevier, vol. 19(C), pages 13-15.
    2. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study," Post-Print halshs-00555218, HAL.
    3. Sunil Dutta & Frank Gigler, 2002. "The Effect of Earnings Forecasts on Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 631-655, June.
    Full references (including those not matched with items on IDEAS)

    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.
    1. Nabil Bashir Al-Halabi & Omar Fareed Shaqqour, 2018. "The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 262-262, February.
    2. Liao, Chih-Hsien & San, Ziyao & Tsang, Albert, 2024. "Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    3. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
    4. François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
    5. Nazik Maqsood & Tanveer Ahmad Shahid & Abaid Ul Rehman, 2024. "The Impact of Dividend and Tax Avoidance on Earning Management of Companies," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 256-272.
    6. Dobler, Michael, 2008. "Incentives for risk reporting -- A discretionary disclosure and cheap talk approach," The International Journal of Accounting, Elsevier, vol. 43(2), pages 184-206.
    7. Jongjaroenkamol, Prasart & Laux, Volker, 2017. "Insider versus outsider CEOs, executive compensation, and accounting manipulation," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 253-261.
    8. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
    9. Hany Kamel, 2010. "Assessing the perceptions of the quality of reported earnings in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 32-52, February.
    10. Vahid Biglari & Ervina Binti Alfan & Rubi Binti Ahmad & Najmeh Hajian, 2013. "The Ability of Analysts' Recommendations to Predict Optimistic and Pessimistic Forecasts," PLOS ONE, Public Library of Science, vol. 8(10), pages 1-10, October.
    11. Dimitrios Gounopoulos, 2011. "Associations Between Management Forecast Accuracy and Pricing of IPOs in Athens Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 15(3-4), pages 235-272, September.
    12. Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
    13. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
    14. Niu, Shih-Yuan & Liu, Chiung-Lin & Chang, Chih-Ching & Ye, Kung-Don, 2016. "What are passenger perspectives regarding airlines' environmental protection? An empirical investigation in Taiwan," Journal of Air Transport Management, Elsevier, vol. 55(C), pages 84-91.
    15. Göx, Robert F. & Hemmer, Thomas, 2020. "On the relation between managerial power and CEO pay," Journal of Accounting and Economics, Elsevier, vol. 69(2).
    16. Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
    17. Nicolas Petit & Charles Ducrocq, 2014. "Modelisation Des Couts D'Un Service De Transport Hospitalier En Tdabc," Post-Print hal-01899530, HAL.
    18. Laux, Volker, 2012. "Stock option vesting conditions, CEO turnover, and myopic investment," Journal of Financial Economics, Elsevier, vol. 106(3), pages 513-526.
    19. Salah Oraby, 2021. "A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(1), pages 1-68, August.
    20. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).

    More about this item

    Keywords

    time driven activity-based costing; performance efficiency; Jordanian corporations;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    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:ibn:ijefaa:v:9:y:2017:i:12:p:24-31. 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: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.