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Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein

Activity Based Costing (ABC) was first introduced in the manufacturing industries and has gradually been evolving in other industries such as services as well. Malaysia, being one of the education hubs in Asia must work on controlling costs and address high quality education issue at the same time....

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Main Author: Hussein, Hazlina
Format: Thesis
Language:English
Published: 2012
Subjects:
Management. Industrial Management
Online Access:https://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf
https://ir.uitm.edu.my/id/eprint/17157/
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spelling my.uitm.ir.171572022-04-07T03:36:03Z https://ir.uitm.edu.my/id/eprint/17157/ Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein Hussein, Hazlina Management. Industrial Management Activity Based Costing (ABC) was first introduced in the manufacturing industries and has gradually been evolving in other industries such as services as well. Malaysia, being one of the education hubs in Asia must work on controlling costs and address high quality education issue at the same time. For this purpose, universities need to find and adopt a tool or system which can link and enable the accounting data to be used in formulating university's strategic plan to remain effective and efficient. This study was motivated from the intention to find out the possibility of diffusing Activity Based Costing (ABC) as one of the Strategic Management Accounting (SMA) innovation in the Institution of Higher Education (IRE). The sampling was carried out accordingly and samples were taken from two institutions in two different sectors, i.e. private and public. Using the diffusion theory and ABC as the SMA innovation, the present study investigates the relationship and the influence of the contextual variables, (environments, organisation and information technology), towards the implementation of ABC in IRE. The results from the Pearson Correlation show that ABC can be diffused in IRE based on the innovation characteristics of the diffusion theory. The present study found that the implementation of ABC in IRE is affected by the environmental and organisation factors but not by IT. 2012-12 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf (2012) Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
spellingShingle Management. Industrial Management
Hussein, Hazlina
Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
description Activity Based Costing (ABC) was first introduced in the manufacturing industries and has gradually been evolving in other industries such as services as well. Malaysia, being one of the education hubs in Asia must work on controlling costs and address high quality education issue at the same time. For this purpose, universities need to find and adopt a tool or system which can link and enable the accounting data to be used in formulating university's strategic plan to remain effective and efficient. This study was motivated from the intention to find out the possibility of diffusing Activity Based Costing (ABC) as one of the Strategic Management Accounting (SMA) innovation in the Institution of Higher Education (IRE). The sampling was carried out accordingly and samples were taken from two institutions in two different sectors, i.e. private and public. Using the diffusion theory and ABC as the SMA innovation, the present study investigates the relationship and the influence of the contextual variables, (environments, organisation and information technology), towards the implementation of ABC in IRE. The results from the Pearson Correlation show that ABC can be diffused in IRE based on the innovation characteristics of the diffusion theory. The present study found that the implementation of ABC in IRE is affected by the environmental and organisation factors but not by IT.
format Thesis
author Hussein, Hazlina
author_facet Hussein, Hazlina
author_sort Hussein, Hazlina
title Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
title_short Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
title_full Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
title_fullStr Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
title_full_unstemmed Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein
title_sort factors influencing diffusion of activity based costing in institution of higher education / hazlina hussein
publishDate 2012
url https://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf
https://ir.uitm.edu.my/id/eprint/17157/
_version_ 1729707444188217344
score 13.211869

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