Institutional isomorphism and adoption of activity-based costing in Tanzanian manufacturing sector
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Date
2023
Journal Title
Journal ISSN
Volume Title
Publisher
UNISA Press
Abstract
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.
Description
Full-text article is also available at http://dx.doi.org/10.25159/1998-8125/14132
Keywords
Institutional Isomorphism, Innovation Adoption, Activity-based Costing (ABC), Implementation Levels, Manufacturing Sector
Citation
Molela, G., Kasoga, P., & Ismail, I. J. (2023). Institutional Isomorphism and Adoption of Activity-Based Costing in Tanzanian Manufacturing Sector. Southern African Business Review, 27, 1-12.