Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa

Madwe, Mziwendoda Cyprian; Stainbank, Lesley; Green, Paul

doi:10.4102/jef.v13i1.467

Cited by 3 publications

(10 citation statements)

References 29 publications

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“…These findings are consistent with previous studies on ABC adoption in the business sector (Kaplan & Cooper, 1998, Krumwiede, 1998Aldukhil, 2012;Rankin, 2016). Compared with previous studies in the educational sector, the findings are consistent with Sumrall (2019), but in contradiction to Madwe et al (2020). From this result, once again, the study confirms that training activities are very necessary for the success in application of innovations in accounting.…”

Section: Resultssupporting

confidence: 82%

“…ABC implementation requires strong commitment from top management to provide sufficient resources and motivation for the project in all its phases. However, the non-significant effect of services variety and usefulness of the cost information are in contradiction to findings of Kaplan and Cooper (1998), Krumwiede (1998), Aldukhil (2012), Rankin (2016), Sumrall (2019), and Madwe et al (2020). It is explained that making decisions is strongly influenced by State regulations in Vietnamese autonomous public universities.…”

Section: Multiple Regression Analysismentioning

confidence: 71%

“…Research regarding the factors affecting on the ABC adoption among universities is quite limited. Madwe et al (2020) reported the awareness of and attitudes towards ABC held by finance staff of six technical and vocational educating and training (TVET) colleges in KwaZulu-Natal, South Africa proposed a novel model for its successful adoption. Approach on the contingency theory, the behavioral and organizational factors as well as the technical factors are tests of factors affecting the ABC adoption at the colleges.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Organizational size is a factor included in most research models on ABC adoption in business organizations (Gosselin, 1997;Al-omiri, 2003;Brierley, 2009;Rankin, 2016) or in university (Madwe et al, 2020;. Studies have found a positive relationship between ABC adoption and organization scale.…”

Section: University Size (Qm)mentioning

confidence: 99%

“…The role of top manager in ABC implementation has been studied by many authors (Aldukhil, 2012;Madwe et al, 2020;Pham et al, 2020). In an organization, top manager has the role of determining the vision and policy, making decisions, solving problems, driving the organization to growth and survival and motivating all employees involved in the application of the accounting system.…”

Section: Support Of the Top Manager (Ht)mentioning

confidence: 99%

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Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

Hoang¹,

Pham²,

Nguyen³

et al. 2020

JAFEB

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The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

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Section: Resultssupporting

confidence: 82%

Section: Multiple Regression Analysismentioning

confidence: 71%

Section: Literature Reviewmentioning

confidence: 99%

Section: University Size (Qm)mentioning

confidence: 99%

Section: Support Of the Top Manager (Ht)mentioning

confidence: 99%

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Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

Hoang¹,

Pham²,

Nguyen³

et al. 2020

JAFEB

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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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A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends

Mohammad¹,

Salleh²

2022

IJARBSS

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The aim of this study is to identify the major present and future issues identified in the literature on Activity-Based Costing (ABC) implementation as searched by the Web of Science database, with a focus on papers published between (1991) and ( 2001). ( 2022). Furthermore, the purpose of this literature review is to emphasize the most important ideas while also laying the groundwork for future research on Activity-Based Costing (ABC) that employs bibliometric analysis. The analysis identifies some of the most common terms. But also the most significant writers that referenced this topic in their research findings, the journals that are most cited in the articles evaluated, and the nations with the highest efficacy. The VOSviewer tool was used to analyse data for keywords and geographical location based on Activity-Based Costing (ABC). It acquired (1725) Web of Science papers classified. Smart libraries, which enable large-scale networking and sharing, will be the future development paradigm for new libraries. It is people-oriented and has the potential to enhance management and service by explaining the significance and benefits of using Activity-Based Costing (ABC) in services.

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Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa

Cited by 3 publications

References 29 publications

Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

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

A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends

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