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Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism

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  • Maha Faisal Alsayegh

Abstract

The purpose of this article is to provide systematic and critical literature review of studies related to activity-based costing around the world. The literature review covers articles from developed and developing countries and is organised to provide insights on four major aspects of ABC adoption, implementation, outcomes and criticism.The adoption of ABC is generally greater in developed countries as compared to developing countries. Among the key benefits of using ABC include better product costing that ultimately increases the profitability and competitiveness of a company. Using ABC results in greater transparency of costs which have implications for planning, controlling and decision making.Successful implementation of ABC is to deal effectively with the specific behavioral, technical and organizational factors. Most of the problems found in the literature were related to the practical, technical and system difficulties of ABC. Due to cultural and organizational issues many companies fail as techniques need modification when used in different settings.

Suggested Citation

  • Maha Faisal Alsayegh, 2020. "Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 6(1), pages 251-262, March.
    • Handle: RePEc:src:jafeec:v:6:y:2020:i:1:p:251-262
    DOI: http://doi.org/10.26710/jafee.v6i1.1074
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    Cited by:

    1. Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 42-50, June.
    2. Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 43-54, July.
    3. Mehmet Ozcalici & Dragan Pamucar & Ahmet Kaya & Burcin Tutcu & Hatice Karamanci & Hasan Emin Gurler, 2024. "Strategizing competitive edge in service operations: a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method," Operations Management Research, Springer, vol. 17(3), pages 996-1021, September.
    4. S. N. Nartey & H. M. van der Poll, 2021. "Innovative management accounting practices for sustainability of manufacturing small and medium enterprises," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(12), pages 18008-18039, December.

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