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:	http://ir.uitm.edu.my/id/eprint/17157/ http://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf

id	uitm-17157
recordtype	eprints
spelling	uitm-171572018-11-14T07:37:51Z http://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 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf Hussein, Hazlina (2012) Factors influencing diffusion of activity based costing in institution of higher education / Hazlina Hussein. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
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	http://ir.uitm.edu.my/id/eprint/17157/ http://ir.uitm.edu.my/id/eprint/17157/2/TM_HAZLINA%20HUSSEIN%20AC%2012_5.pdf
first_indexed	2023-09-18T22:57:40Z
last_indexed	2023-09-18T22:57:40Z
_version_	1777417963055349760

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

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