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Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva

The paper discusses the adoption of ABC and the role played by consultants, academics and the profession, in propagating ABC in a developing country, Sri Lanka. Further the influences of the supply side of the information field, the cultural factors and how A BC is constituted in organisations is di...

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Main Author: de Silva, Harin
Format: Article
Language:English
Published: 2009
Subjects:
Planning. Business planning. Strategic planning
Organization
Cost effectiveness
Online Access:https://ir.uitm.edu.my/id/eprint/62392/1/62392.pdf
https://ir.uitm.edu.my/id/eprint/62392/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.623922022-07-05T01:49:44Z https://ir.uitm.edu.my/id/eprint/62392/ Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva de Silva, Harin Planning. Business planning. Strategic planning Organization Cost effectiveness The paper discusses the adoption of ABC and the role played by consultants, academics and the profession, in propagating ABC in a developing country, Sri Lanka. Further the influences of the supply side of the information field, the cultural factors and how A BC is constituted in organisations is discussed. Interviews were conducted on consultant some users, and prospective adopters of ABC. The factor such as lhe size of the organisation, uncertainty in the socio-political and the economic environment, cost-benefit of implementation, innovation, competition in the economic environment, the information field and the cultural influences that the organisations are subject to have influenced the adoption of ABC. 2009-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/62392/1/62392.pdf Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva. (2009) Asia-Pacific Management Accounting Journal (APMAJ), 4 (2): 4. pp. 65-84. 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
Organization
Cost effectiveness
spellingShingle Planning. Business planning. Strategic planning
Organization
Cost effectiveness
de Silva, Harin
Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
description The paper discusses the adoption of ABC and the role played by consultants, academics and the profession, in propagating ABC in a developing country, Sri Lanka. Further the influences of the supply side of the information field, the cultural factors and how A BC is constituted in organisations is discussed. Interviews were conducted on consultant some users, and prospective adopters of ABC. The factor such as lhe size of the organisation, uncertainty in the socio-political and the economic environment, cost-benefit of implementation, innovation, competition in the economic environment, the information field and the cultural influences that the organisations are subject to have influenced the adoption of ABC.
format Article
author de Silva, Harin
author_facet de Silva, Harin
author_sort de Silva, Harin
title Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
title_short Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
title_full Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
title_fullStr Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
title_full_unstemmed Diffusion, adoption and non-adoption of ABC in a developing country: case study evidence from Sri Lanka / Harin de Silva
title_sort diffusion, adoption and non-adoption of abc in a developing country: case study evidence from sri lanka / harin de silva
publishDate 2009
url https://ir.uitm.edu.my/id/eprint/62392/1/62392.pdf
https://ir.uitm.edu.my/id/eprint/62392/
https://apmaj.uitm.edu.my/
_version_ 1738513979631730688
score 13.211869

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