Journal Articles

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Browsing Journal Articles by Subject "Activity-based Costing (ABC)"

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    Adoption discrepancies of activity-based costing among the manufacturing SMEs in the developed and developing countries: empirical literature review
    (International Journal Publishing House, 2020) Ismail, I. J.; Molela, G. F.
    Small and medium enterprises (SMEs) constitute a very valuable component of economic enhancement framework that contributes significantly to countries’ GDP in the world. The financial performance of these enterprises have inarguably become of paramount importance for their survival and growth. Adopting the activity-based costing (ABC) system is among the strategic moves that SMEs are urged to take, in order to reduce their operational costs and boosting the profit at the same time. Nevertheless, the rates of adoption were reported in the previous studies to be low in both the developed and developing countries. This study assessed the effect of individual factors that caused the adoption discrepancies in the two geographical environments. The use of two-sample test statistic on analyzing the mean score data from twenty (20) empirical studies revealed that, there were no significant differences imposed by the system advantage, complexity, compatibility, knowledge, management support, implementation cost and perception on SMEs’ decisions to adopt the ABC system, in both the developed and developing countries.
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    Institutional isomorphism and adoption of activity-based costing in Tanzanian manufacturing sector
    (UNISA Press, 2023) Molela, Godfrey; Kasoga, Pendo; Ismail, Ismail
    This study aimed to ascertain the correlation between the three forces of institutional isomorphism and the adoption of different levels of activity-based costing (ABC) by manufacturing companies in Tanzania. A cross-sectional survey design was executed to collect the primary data from the three research areas: Dar es Salaam, Arusha, and Dodoma regions. The study employed the multinomial logistic regression model (MLRM) to analyse the quantitative data from a sample of 188 manufacturing companies. The analytical results show that only normative pressures positively correlated with level 2 of ABC adoption, while mimetic and coercive pressures positively correlated with level 3. Level 4 of ABC adoption positively correlated with mimetic pressures, while level 5 was found to correlate with coercive pressures only positively.