Institutional isomorphism and adoption of activity-based costing in Tanzanian manufacturing sector

Simple item page
dc.contributor.authorMolela, Godfrey
dc.contributor.authorKasoga, Pendo
dc.contributor.authorIsmail, Ismail
dc.date.accessioned2024-08-20T17:34:00Z
dc.date.available2024-08-20T17:34:00Z
dc.date.issued2023
dc.descriptionFull-text article is also available at http://dx.doi.org/10.25159/1998-8125/14132
dc.description.abstractThis 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.
dc.identifier.citationMolela, 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.
dc.identifier.doi10.25159/1998-8125/14132
dc.identifier.otherDOI: http://dx.doi.org/10.25159/1998-8125/14132
dc.identifier.urihttps://repository.udom.ac.tz/handle/20.500.12661/4910
dc.language.isoen
dc.publisherUNISA Press
dc.relation.ispartofSouthern African Business Review
dc.subjectInstitutional Isomorphism
dc.subjectInnovation Adoption
dc.subjectActivity-based Costing (ABC)
dc.subjectImplementation Levels
dc.subjectManufacturing Sector
dc.titleInstitutional isomorphism and adoption of activity-based costing in Tanzanian manufacturing sector
dc.typeArticle
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Molela.pdf
Size:
90.95 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Journal Articles