The Level of Adoption of Some Recent Cost Management Tools and the Perceived Effect on the Performance of Jordanian Manufacturing Companies

Saaydah, Mansour I.; Khatatneh, Waheed

doi:10.21102/graf.2014.03.51.04

Cited by 8 publications

(9 citation statements)

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“…The results show that ABC was significant and positively related with firm performance (β = .265, p-value = .030) at the 5% level. In agreement, Saaydah and Khatatneh (2014) found a positive relationship between ABC and performance. Further, strategic analysis was found to be significant and positively related with firm performance (β = .316, p-value = .003) at the 5% level.…”

Section: Regression Modelsupporting

confidence: 52%

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Management Accounting Techniques and Firm Performance of Major Construction Companies in Nigeria

Asikogu

M’ithiria

Omurwa

2021

JFA

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To remain competitive, construction companies must continually improve and one way is by use of the right MATs. The adoption of MATs can help organizations to improve their financial performance continually and consequently overall national economic development. This study investigated influence of management accounting techniques on the firm performance of construction companies in Nigeria. The objectives were, to assess firm performance level of construction companies in Nigeria, to examine the influence of activity-based costing (ABC), strategic analysis, and budgeting practices on firm performance. The study used quantitative research design while the target population was all the 35 major construction firms. The sample size was 13 companies. The research used questionnaire to gather data from 170 managers. The study used descriptive statistics and inferential analysis. The study found that ABC, strategic analysis, and budgeting practices had positive relationship with firm performance. The study concludes that the companies employed ABC to improve firm performance. The study concludes that most companies used both internal and external analysis to improve performance. The study concludes that many companies failed to involve all departments during budgeting. The study recommends that companies should increase resources to complete projects within stipulated time frame. The study recommends that the policies should be enhanced by conducting researches and regular evaluation to improve business environment for the realization of improved performance of the construction companies. Key words: Management Accounting Techniques, Activity-Based Costing, Firm Performance, Strategic Analysis, and Budgeting Practices

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Section: Regression Modelsupporting

confidence: 52%

“…A study by Saaydah and Khatatneh (2014) evaluated the effects of MATs on performance of Jordan companies. The study found that there was adoption of ABC as measured by target costing.…”

Section: Activity Based Costing and Firm Performancementioning

confidence: 99%

Management Accounting Techniques and Firm Performance of Major Construction Companies in Nigeria

Asikogu

M’ithiria

Omurwa

2021

JFA

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“…Majority of prior literature was conducted in developed countries while few studies looked into the issue in the developing countries [33]; [34]; [35]. However, due to technological gap between developed and developing countries, more challenges are existed in the developing countries and ITK is one of the obvious differences between these countries [36], [37].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Individual Factors Mediated by Trust and Moderated by IT Knowledge on Students’ Adoption of Cloud Based E-learning

Kayali*¹,

Safie²,

Mukhtar³

2019

IJITEE

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Usage and adoption of cloud computing (CC) outperform its usage in educational institutions. Studies that are related to the adoption of cloud based e-learning (CBEL) are limited. The purpose of this paper is to investigate the effect of individual factors (PE, EE, SI, and SA) on the BI to adopt CBEL. It also aims to test the mediating effect of TR and the moderating effect of ITK. The population of this study is student from four Lebanese universities. Stratified random sampling was deployed. A total of 422 complete and usable responses were collected and data was analyzed using Partial Least Square (PLS). Individual factors affect significantly the BI toward CBEL. SA is the most important determinant followed by PE, SI and EE. BI affects positively the UB and TR partial mediates the effect of individual factors on BI while ITK does not moderate this effect. This study tested the UTAUT in CBEL and it included TR and ITK with UTAUT. The study also enriched the literature in the developing countries and the literature of CBEL

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“…Moreover, some respondents might not have taken the questionnaire seriously due to lack of personal incentive for them. Given the number of businesses that comprise the Macedonian insurance segment (total of 60 as of spring 2017), the usable sample size (34) was compatible with samples of entities used by studies such as Al-Basteki and Ramadan (1998), Saaydah and Khatatneh (2014), Dekker and Smidt (2003), and Akinyomi (2014). However, the choice of a particular industrial segment as target segment for this study may impose limitations as to the generalisability of the research findings.…”

Section: International Journal Of Accounting and Financial Reportingmentioning

confidence: 96%

Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate

Srbinoska

2017

ijafr

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Numerous studies unveil the benefits of using activity-based costing systems (ABC) in the service industry in order to improve service quality while keeping costs under control. But, is ABC perceived as a strategic tool to improve competitive positioning and how should insurance businesses implement ABC to achieve this costing system benefits. Research on activity-based costing practices in developing countries is of limited scope. Joining knowledge obtained from literature review and previous research, this paper analyses the degree of ABC application in the Macedonian insurance industry and the related obstacles by performing a field study. The results indicate that certain organizational characteristics influence the decisions to adopt ABC methods, such as company size and product diversity. Other organization variables, such as ABC knowledge and cost structure, appear to be insignificantly related to the adoption. Furthermore, the study indicated that ABC adopters experience benefits in product pricing and cost control decisions, whereas non-adopters are discouraged due to system and behavioral issues.

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The Level of Adoption of Some Recent Cost Management Tools and the Perceived Effect on the Performance of Jordanian Manufacturing Companies

Cited by 8 publications

References 0 publications

Management Accounting Techniques and Firm Performance of Major Construction Companies in Nigeria

Management Accounting Techniques and Firm Performance of Major Construction Companies in Nigeria

The Effect of Individual Factors Mediated by Trust and Moderated by IT Knowledge on Students’ Adoption of Cloud Based E-learning

Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate

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