Accounting for cognitive time in activity-based costing: A technology for the management of digital economy

Pashkevich, Natallia; Schéele, Fabian von; Haftor, Darek

doi:10.1016/j.techfore.2022.122176

Cited by 13 publications

(10 citation statements)

References 57 publications

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“…On the other hand, the study's finding that external consultants can significantly minimise technical hindrances in the adoption and implementation of ABC is consistent with the literature (Gosselin 1997). Moreover, the study's finding that decision usefulness of cost information is negatively associated with age, level of education, and ABC knowledge is consistent with previous research that suggests that the decisionmaking usefulness of cost information is a function of the user's knowledge and experience (Pashkevich et al 2023).…”

Section: Internal System Adaptabilitysupporting

confidence: 88%

“…For instance, Akgün et al (2023) found that ABC provides accurate cost information and computation, which are essential for cost control in universities. Similarly, Pashkevich et al (2023) identified ABC as a useful tool for understanding cost behaviour in university libraries and refining cost systems. Other studies have also demonstrated https://www.jefjournal.org.za Open Access the effectiveness of ABC in various university departments.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Madwe (2017) found that companies following a prospector strategy are more likely to adopt ABC than those following a defender, analyser, or reaction strategy. This is because companies following a prospector strategy are more innovative in nature and are willing to adopt new management techniques (Pashkevich et al 2023).…”

Section: Strategymentioning

confidence: 99%

“…Existing systems may assume that two university programmes have the same overhead cost because they consume the same direct labour (a blanket volume-based overhead rate), thereby overstating the cost of simple programmes offered to many students and understating the cost of complex programmes offered to fewer students. Where costs are considered, it is often only the incremental or short-term costs, with little significance given to long-term indirect costs which may be considerable expenditures (Pashkevich, Von Schéele & Haftor 2023). In short, there is no proper tool that effectively measures the accuracy of the overhead or indirect costs consumed by cost objects (specific programmes).…”

Section: Introductionmentioning

confidence: 99%

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Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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Orientation: There is a lack of empirical studies regarding the adoption and implementation of the activity-based costing (ABC) system in South African state universities, despite its advantages.Research purpose: This study reports the perceptions on the factors influencing the adoption of ABC held by finance and academic staff at the Durban University of Technology (DUT), KwaZulu-Natal.Motivation for the study: The lack of empirical studies demanded understanding of those factors that influence the adoption of ABC at state-owned universities in South Africa. Therefore, this study examined the factors influencing the adoption of ABC in a South African state university using the DUT as a case study.Research approach/design and method: The study adopted a mixed research method conducted with 202 staff members: 129 academics, 41 heads of departments and 32 finance staff.Main findings: The positive factors influencing the adoption of ABC included the organisational strategy, information technology, decision usefulness of cost information, contextual orenvironmental factors and the organisational structure. However, the systems adaptability theme was considered a barrier to the adoption of ABC.Practical/managerial implications: The information could inform strategic initiatives related to the adoption and implementation of ABC in the university or similar state-funded universities.Contribution/value-add: The study provided an empirical understanding of the factors that would hinder and assist the adoption and execution of the ABC system.

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Section: Internal System Adaptabilitysupporting

confidence: 88%

Section: Literature Reviewmentioning

confidence: 99%

Section: Strategymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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“…All foods originate in agriculture, but a new dimension of food processing has evolved to alter traditional eating habits (Li, 2011). We eventually get our hands on the finished goods after they have been processed in industry, packaged, and distributed to retailers (Pashkevich et al, 2022). In today's globalised world (Mitze & Makkonen, 2023)., it is common knowledge that dairy and meat products account for over half of the world's processed food supply (Balkrishna et al, 2022).…”

Section: Resultsmentioning

confidence: 99%

Green Economy's Impact on Food Security Program Evaluation

Utama,

Samad,

Muhammad Ishaq

2023

JPEB

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Sustainable green economic concepts are essential for food security initiatives. Utilising organic fertilisers allows for the long-term preservation of natural ecosystems in the Pinrang Regency and the economic prosperity of local farmers through the sale of agricultural products such as fisheries and plantations. By conducting in-depth interviews with participants, participating in direct observation, and reviewing pertinent materials, the researcher actively examines the study hypothesis in the framework of qualitative research. This qualitative study seeks to understand how organic fertiliser use affects agricultural production. Additionally, the study tries to determine whether this farming approach may improve farmers' quality of life. The study found that a green economy program that improves agricultural productivity could raise farmers' living standards. According to the study's findings, incorporating a green economy program into agricultural practices can enhance agricultural quality, farmers' green economy proficiency, and farmers' collective responsibility for the preservation of the environment.

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Application of Activity-Based Costing and Time-Driven Activity-Based Costing for Kitchen Cabin

Mohd Yusoff,

Abu,

Mohd Zaini

et al. 2024

Springer Proceedings in Materials

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Accounting for cognitive time in activity-based costing: A technology for the management of digital economy

Cited by 13 publications

References 57 publications

Factors affecting the adoption of activity-based costing in a South African state university

Factors affecting the adoption of activity-based costing in a South African state university

Green Economy's Impact on Food Security Program Evaluation

Application of Activity-Based Costing and Time-Driven Activity-Based Costing for Kitchen Cabin

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