Adapting the activity-based costing method for water footprint accounting

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

“…Moreover, the complexity of the ABC system may pose a challenge for its successful implementation. Akgün et al (2023) noted that the design and implementation of an ABC system can be timeconsuming and expensive. Additionally, the accuracy of the ABC system depends on the accuracy of the cost data and the allocation of costs to specific activities.…”

“…There have been numerous studies conducted on the adoption and implementation of ABC in universities, with researchers highlighting the benefits of ABC for cost control and containment. 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.…”

“…For instance, Heskin and Sharma (2001) found that ABC is beneficial in the social and behavioural sciences department, while Reich and Abraham (2006) demonstrated that revolving door workshops are effective in collecting staff activity data for setting up university cost drivers. Furthermore, Akgün et al (2023) emphasised the importance of organisational factors such as top management support, internal champion support, and staff support for successful ABC implementation in Australian universities. In a more recent study, Su et al (2021) analysed the adaptability and application value of ABC in colleges and universities, concluding that the indirect cost allocation process using ABC leads to more accurate cost accounting results that benefit educational costs.…”

“…In short, there is no proper tool that effectively measures the accuracy of the overhead or indirect costs consumed by cost objects (specific programmes). The rationale for using ABC is to accurately determine a functional relationship between indirect costs and products or services based on the previously unmeasured factors that most influence them (Akgün et al 2023). The core idea is that 'cost objects consume activities and activities consume resources' (Su et al 2021).…”

Diseño y validación de instrumento para el cálculo y gestión de la Huella Hídrica en producciones lecheras de Ubaté. Cundinamarca, Colombia

“…Por ello, en la última década, ha sido el indicador de elección que permite sustentar la evaluación de la eficiencia del en agua, y a partir de ello gestionar el reurso hídríco desde las buenas prácticas de uso del agua (Payen et al, 2018). Desde una gestión más holística, resulta fundamental generar estrategias tendientes a la reducción de los impactos del consumo de agua a lo largo de proceso productivo (Hoesktra, 2017;Akgün et al 2023), lo cual reafirma la intencionalidad del instrumento que permitirá la recolección de la información, teniendo en cuenta la gestión como una categoría que da sustento al mismo (Palhares et al, 2021).…”