A Conceptual Model of the Relationship between Management Support and the Intention to Adopt Activity-Based Costing: Mediating Effects of Perceived Attributes and Perceived Benefits
Downloads
Activity-based costing (ABC) is considered as one of the alternatives costing method to traditional management accounting information system. Even though ABC is an advancement of costing tool in manufacturing and service firms, but the adoption of ABC is still lacking. Literature points that management support might evaluate as the most important factor that influence and motivate before, through and after the adoption operation. It considered as crucial for succeeding or failing innovation implementation and use. Based on the previous studies, this paper proposed the conceptual model to study the relationship between management support and the intention to adopt ABC. The model also shows the mediating effect of perceived attributes and perceived benefit of ABC on the relationship.
Abdul Majid, J., & Sulaiman, M. (2008). Implementation of activity-based costing in Malaysia: A case study of two companies. Asian Review of Accounting, 16(1), 39–55.
Al Kisher, A. T. O. (2013). Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya. Universiti Utara Malaysia.
Askarany, D. (2005). Diffusion of Innovations in Organizations. In Khosrow-Pour, M. DBA, Encyclopedia of Information Science and Technology, (5 Volumes) (USA: IDEA Group Publishing).
Askarany, D., Brierley, J. A., & Yazdifar, H. (2012). The effect of innovation characteristics on activity-based costing adoption. International Journal of Managerial and Financial Accounting, 4(3), 291–313.
Askarany, D., & Smith, M. (2000). A critical evaluation of the diffusion of cost and management accounting innovations. In Management of Innovation and Technology, 2000. ICMIT 2000. Proceedings of the 2000 IEEE International Conference on (Vol. 1, pp. 59–64). IEEE.
Askarany, D., Smith, M., & Yazdifar, H. (2007). Attributes of innovation and the implementation of managerial tools: an activity-based management technique. International Journal of Business and Systems Research, 1(1), 98–114.
Askarany, D., & Yazdifar, H. (2007). Why ABC is not widely implemented? International Journal of Business, 7(1), 93–98.
Askarany, D., & Yazdifar, H. (2010). A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand. Research Executives Summaries Series, 5(9).
Baird, K., Harrison, G., & Reeve, R. (2007). Success of activity management practices: the influence of organizational and cultural factors. Accounting & Finance, 47(1), 47–67.
(2010). Issues in the relationship between theory and practice in management accounting. Management Accounting Research, 21(2), 79–82.
Beatty, R. C., Shim, J. P., & Jones, M. C. (2001). Factors influencing corporate web site adoption: a time-based assessment. Information & Management, 38(6), 337–354.
Byrne, S. (2011). What determines ABC success in mature sites? Journal of Accounting & Organizational Change, 7(3), 259–277.
Chang, H., & Deegan, C. (2010). Exploring factors influencing environmental Management Accounting adoption at RMIT University. In Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference (pp. 11–13).
Chang, H.-C. (2007). Environmental management accounting within universities: current state and future potential. RMIT University.
Chau, P. Y. K., & Tam, K. Y. (1997). Factors Affecting the Adoption of Open Systems: An Exploratory Study. MIS Quarterly, 21(1), 1–24.
Chau, P. Y. K., & Tam, K. Y. (2000). Organizational adoption of open systems: a `technology-push, need-pull’ perspective. Information & Management, 37(5), 229–239.
Chenhall, R. H., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9(1), 1–19.
Cohen, S., Venieris, G., & Kaimenaki, E. (2005). ABC: adopters, supporters, deniers and unawares. Managerial Auditing Journal, 20(9), 981–1000.
Cokins, G. (1999). Why is traditional accounting failing quality managers? Activity-based costing is the solution. In ASQ World Conference on Quality and Improvement Proceedings (pp. 74–80).
Daft, R. L., & Marcic, D. (2013). Understanding management. Australia; Mason, OH: South-Western Cengage Learning.
Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: theory and results (Doctoral dissertation). Massachusetts Institute of Technology.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management Science, 35(8), 982–1003.
Dewar, R. D., & Dutton, J. E. (1986). The adoption of radical and incremental innovations: An empirical analysis. Management Science, 32(11), 1422–1433.
Elagili, G. (2015). Adoption factors for the implementation of Activity Based Costing systems: A case study of the Libyan cement industry (Doctor of Philosophy). University of Salford, Salford, UK.
Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research, 9, 109–142.
Hu, P. J., Chau, P. Y. K., Sheng, O. R. L., & Tam, K. Y. (1999). Examining the technology acceptance model using physician acceptance of telemedicine technology. Journal of Management Information Systems, 16(2), 91–112.
Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: Adoption and impact of technology. MIS Quarterly, 465–485.
Intakhan, P. (2014). ABC success: evidence from ISO 9000 certified companies in Thailand. Asian Review of Accounting, 22(3), 287–303.
James, P. C. (2013). An analysis of the factors influencing the adoption of activity-based costing (ABC) in the financial sector in Jamaica. International Journal of Business and Social Research, 3(7), 8–18.
Jarvenpaa, S. L. (1989). The Effect of Task Demands and Graphical Format on Information Processing Strategies. Management Science, 35(3), 285–303.
Kokubu, K., Nashioka, E., Saio, K., & Imai, S. (2002). Two governmental initiatives on environmental management accounting and corporate practices in Japan. M. Bennett, P. Rikhardsson, & S. Schaltegger, Environmental Management Accounting: Purpose and Progress, 89–113.
Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239.
Kuan, K. K. Y., & chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & Management, 38(8), 507–521.
Kumpulainen, A., & Pohjola, T. (2008). Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland. Environmental Management Accounting for Cleaner Production, 24, 477.
Maelah, R., & Ibrahim, D. N. (2006). Activity-based costing (ABC) adoption among manufacturing organizations–the case of Malaysia. International Journal of Business and Society, 7(1), 70–101.
Maelah, R., & Ibrahim, D. N. (2007). Factors influencing activity-based costing (ABC) adoption in manufacturing industry. Investment Management and Financial Innovations, 4(2), 113–124.
Mathieson, K. (1991). Predicting User Intentions: Comparing the Technology Acceptance Model with the Theory of Planned Behavior. Information Systems Research, 2(3), 173–191.
Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information Systems Research, 2(3), 192–222.
Mumford, M. D. (2000). Managing Creative People: Strategies and Tactics for Innovation. Human Resource Management Review, 10(3), 313–351.
Oliveira, T., & Martins, M. R. O. (2008). A Comparison of Web Site Adoption in Small and Large Portuguese Firms (pp. 370–377). Presented at the ICE-B, SciTePress - Science and Technology Publications.
Parsons, J., Iivari, J., & Hevner, A. (2005). Research in Information Systems Analysis and Design: Introduction to the Special Theme Papers. Communications of the Association for Information Systems, 16(1), 40.
Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior Research Methods, Instruments, & Computers, 36(4), 717–731.
Preacher, K. J., & Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40(3), 879–891.
Rogers, E. M. (1983). Diffusion of innovations (3rd Edition). New York: London: Free Press; Collier Macmillan.
Rogers, E. M. (2003). Diffusion of Innovations (5th edition). New York: Free Press.
Salem, S. E. A., & Mazhar, S. (2014). The Difficulties Preventing the Application of Activity Based Cost System from the Standpoint of Industrial Companies Operating In Allahabad City – India. Journal of Business and Management, 16(8), 13–17.
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7, 148.
Thong, J. Y. (1999). An integrated model of information systems adoption in small businesses. Journal of Management Information Systems, 15(4), 187–214.
Twati, J. M. (2006). Societal and organisational culture and the adoption of management information systems in Arab countries. Griffith Business School Brisbane, Australia.
Wu, J.-H., Shen, W.-S., Lin, L.-M., Greenes, R. A., & Bates, D. W. (2008). Testing the technology acceptance model for evaluating healthcare professionals’ intention to use an adverse event reporting system. International Journal for Quality in Health Care: Journal of the International Society for Quality in Health Care, 20(2), 123–129.
Yang, S. S., Adams, C., & Yapa, P. W. (2013). The mediating effects of the adoption of an environmental information system on top management’s commitment and environmental performance. Sustainability Accounting, Management and Policy Journal, 4(1), 75–102.
Yew Wong, K., & Aspinwall, E. (2005). An empirical study of the important factors for knowledge-management adoption in the SME sector. Journal of Knowledge Management, 9(3), 64–82.
Young, G. J., Charns, M. P., & Shortell, S. M. (2001). Top manager and network effects on the adoption of innovative management practices: a study of TQM in a public hospital system. Strategic Management Journal, 22(10), 935–951.
