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
DOI:
https://doi.org/10.53555/eijbms.v9i3.143Keywords:
Non-Accounting Ownership, Information Technology, ABC implementation, Industrial Companies.Abstract
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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