Adoption discrepancies of activity-based costing among the manufacturing SMEs in the developed and developing countries: empirical literature review

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dc.contributor.authorIsmail, I. J.
dc.contributor.authorMolela, G. F.
dc.date.accessioned2024-03-27T11:55:51Z
dc.date.available2024-03-27T11:55:51Z
dc.date.issued2020
dc.descriptionFull text article. Also available at http://www.researchjournali.com/journal-of-accounting/details.php
dc.description.abstractSmall 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.
dc.identifier.citationMolela, G., Ismail, I,. (2020). Adoption discrepancies Of activity-based costing among the manufacturing Smes In the developed and developing countries: empirical literature review. Researchjournali's Journal Of Accounting, 8(6), 2- 12
dc.identifier.otherUrl: http://hdl.handle.net/20.500.12661/3495
dc.identifier.urihttps://repository.udom.ac.tz/handle/20.500.12661/4410
dc.language.isoen
dc.publisherInternational Journal Publishing House
dc.subjectSmall and Medium Enterprises (SMEs)
dc.subjectActivity-based Costing (ABC)
dc.subjectAdoption discrepancies
dc.subjectDeveloped and developing countries
dc.subjectSMEs
dc.titleAdoption discrepancies of activity-based costing among the manufacturing SMEs in the developed and developing countries: empirical literature review
dc.typeArticle
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