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Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]

The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition...

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Main Authors: Hammami, Helmi, Al-Omiri, Mohammed, Bouraoui, Taoufik, Anam, Ousama Abdulrahman
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019
Subjects:
Planning. Business planning. Strategic planning
Costs. Industrial costs
Cost effectiveness
Online Access:https://ir.uitm.edu.my/id/eprint/29155/1/29155.pdf
https://ir.uitm.edu.my/id/eprint/29155/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.291552022-07-05T07:07:03Z https://ir.uitm.edu.my/id/eprint/29155/ Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] Hammami, Helmi Al-Omiri, Mohammed Bouraoui, Taoufik Anam, Ousama Abdulrahman Planning. Business planning. Strategic planning Costs. Industrial costs Cost effectiveness The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigation. Moreover, the study contributes to managerial accounting research in developing economies by providing new insights into the underexplored Saudi Arabia market. The findings of this paper could elucidate the importance of adoption of TC as a technique with a potential to support the economic growth of the country. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29155/1/29155.pdf Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]. (2019) Asia-Pacific Management Accounting Journal (APMAJ), 14 (3). pp. 220-245. ISSN 2550-1631 https://apmaj.uitm.edu.my/
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 Planning. Business planning. Strategic planning
Costs. Industrial costs
Cost effectiveness
spellingShingle Planning. Business planning. Strategic planning
Costs. Industrial costs
Cost effectiveness
Hammami, Helmi
Al-Omiri, Mohammed
Bouraoui, Taoufik
Anam, Ousama Abdulrahman
Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
description The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigation. Moreover, the study contributes to managerial accounting research in developing economies by providing new insights into the underexplored Saudi Arabia market. The findings of this paper could elucidate the importance of adoption of TC as a technique with a potential to support the economic growth of the country.
format Article
author Hammami, Helmi
Al-Omiri, Mohammed
Bouraoui, Taoufik
Anam, Ousama Abdulrahman
author_facet Hammami, Helmi
Al-Omiri, Mohammed
Bouraoui, Taoufik
Anam, Ousama Abdulrahman
author_sort Hammami, Helmi
title Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
title_short Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
title_full Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
title_fullStr Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
title_full_unstemmed Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
title_sort target costing: adoption and its relationships with competition intensity, intended strategy and firm size / helmi hammami ...[et al.]
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam
publishDate 2019
url https://ir.uitm.edu.my/id/eprint/29155/1/29155.pdf
https://ir.uitm.edu.my/id/eprint/29155/
https://apmaj.uitm.edu.my/
_version_ 1738513851728527360
score 13.211869

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