El papel de los factores de contingencia mediados hacia la implementación exitosa de la contabilidad basada en actividades: evidencia del sector de servicios de Tanzania
DOI:
https://doi.org/10.5965/2764747114252025020Palabras clave:
ABC implementation, contingency factors, behavioral preferences, Tanzanian service sectorResumen
Objetivo: El objetivo de este estudio fue evaluar el impacto mediador de las preferencias conductuales en las contribuciones de los factores de contingencia en la implementación de ABC en el sector de servicios de Tanzania. Método(s): El estudio se llevó a cabo en las ciudades de Dar es Salaam, Arusha y Dodoma, donde se recolectaron datos primarios de 107 empresas de servicios utilizando un diseño de encuesta transversal. El análisis de datos se realizó mediante modelado de ecuaciones estructurales de mínimos cuadrados parciales (PLS-SEM) con el apoyo del software SmartPLS4 y SPSS 28.0.1. Resultados: Los resultados muestran que, de los tres elementos de preferencias conductuales, solo la utilidad percibida y la facilidad de uso percibida media positivamente las relaciones causales entre la competitividad, la cultura empresarial y la implementación del ABC. Se encontró que el impacto de las creencias normativas no era estadísticamente significativo. Contribuciones: Los resultados sugieren que es importante para las empresas de servicios en Tanzania poner más énfasis en la capacitación regular de los empleados contables, la familiarización con el ABC y las demostraciones de las claras ventajas del sistema para aumentar la probabilidad de su adopción.
Descargas
Citas
Aldukhil, Y. (2012). Developing and Testing a Model of Successful Adoption of Activity-Based Costing. A PhD Thesis. Victoria University, Australia.
Aljabr, A. (2020). The Influences on Activity-Based Costing as an Optimal Costing System Design: Evidence from Saudi Arabia. Accounting and Management Information Systems, 19(3), 444 - 479. Doi: 10.24818/jamis.2020.03002.
Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a Manufacturing Company. Procedia Manufacturing: Elsevier, 13, 932-939. DOI: doi.org/1016/j.promfg.2017.09.162.
Al-Saidi, S. & Gowda, H. (2015). Impact of Characteristics and Environment of the Company on the Adoptionof ABC System in the Large Manufacturing Companies in Karnataka. 4th International Conference on Emerging Trends in Finance & Accounting, August 21 - 22, 2015.
Alsayegh, M. (2020). Activity Based Costing Around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies, 6(1). Doi: 10.26710/jafee.v6i1.1071.
Alsharari, N., Al-Omari, A. & Alnesafi, A. (2020). Costs Allocation Practices and Operations Management in the Hotels Industry: Evidence from UAE. International Journal of Innovation, Creativity and Change, 14(5).
Anton, C. (2022). Activity-Based Costing Applied to an Accounting Company. Bulletin of the Transilvania University of Brasov Series V: Economic Sciences, 15(64). Doi:org/10.31926/but.es.2022.15.64.2.13.
Ayluctarhan, A. (2018). Effectiveness of Cost Management Systems in Turkish Manufacturing Companies with a Special Emphasis on Use of Activity Based Costing. Research Journal of Finance and Accounting, 9(14).
Dropulic, I. (2023). The Effect of Contingency Factors on Management Control Systems: A Study of Manufacturing Companies in Croatia. Economic Research - Economska Istrazivanja, 26(1), 369 - 382. Doi.10.1080/1331677X.2013.11517657.
Durana, M. (2019). Research Review on Activity-Based Costing System (ABC): ABC’s Development, Applications, Challenges and Benefits. First Asia Institute of Technology and Humanities, Batangas, Philippines. Doi: org/10.2139/ssrn.3347713.
Fagerberg, J. (1996). Technology and Competitiveness. Oxford Review of Economic Policy, 12(3), 39 - 51. Doi:org/10.1093/oxrep/12.3.39.
Falciola, J., Jansen, M. & Rollo, V. (2021). Defining Firm Competitiveness: A Multidimensional Framework. World Development, 129. Doi:org/10.1016/j.worlddev.2019.104857.
Hamid, F. (2021). The Adoption of Activity-Based Costing and Contextual Organizational and Behavioral Factors: Evidence from Sudan. International Conference on Data Analytics for Business and Industry (ICDABI), Sakheer, Bahrain, 2021, 197 - 201. Doi:10.1109/ICDABI53623.2021.9655859.
Hoang, T., Nguyen, T. & Nguyen, T. P. (2020). Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam. The Journal of Asian Finance, Economics and Business, 7(12), 877 – 884. Doi: 10.13106/jafeb.2020.vol7.no12.877.
Korzhova, O. & Bezrukova, T. (2023). Tools for Ensuring the Competitiveness of Business Structures. Actual Directions of Scientific Researches of the XXI Century Theory and Practice, 11(1), 32 - 44. Doi:org/10.34220/2308-8877-2023-11-1-32-44.
Lu, Y. (2021). Examining User Acceptance and Adoption of Internet of Things. Int. Journal of Business Science and Applied Management, 16(3).
Madwe, M., Stainbank, L. & Green, P. (2020). Factors Affecting the Adoption of Activity-Based Costing at Technical and Vocational Education and Training Colleges in Kwa Zulu-Natal, South Africa. Journal of Economic and Financial Sciences, 13(1). Doi: 10.4102/jef.v13i1.467.
Mahal, I. & Hossain, A. (2015). Activity-Based Costing (ABC) - An Effective Tool for Better Management. Research Journal of Finance and Accounting, 6(4).
Mahmood, A. & Ibrahim, S. (2018). The Effect of Contingency Factors and Activity Based Costing Implementation on Organizational Performance in the Iraqi Banking Industry. Doctoral Thesis, Universiti Utara Malaysia.
Mohammad, A. & Salleh, S. (2022). Activity-Based Costing Accounting System and Government Services Efficiency. International Journal of Academic Research in Business & Social Sciences, 12(10), 1188 - 1200. Doi:org/10.6007/IJARBSS/v12-i10/15296.
Mohammed, S. (2019). Usage and Impact of Activity Based Costing (ABC) Technique on the Performance of Selected SMEs in Lagos State, Nigeria. International Journal of Operational Research in Management, Social Sciences & Education, 5(1).
Molela, G., Kasoga, P. & Ismail, I. (2024a). Activity-Based Costing Adoption Rates in Tanzanian Manufacturing and Service Sectors: A Comparative Study. Disclosure: Journal of Accounting and Finance, 4(2). https://doi.org/10.29240/disclosure.v4i2.9777.
Molela, G., Kasoga, P. & Ismail, I. (2024b). Innovation Attributes Composite and Adoption of Activity-Based Costing (ABC) in Tanzanian Manufacturing and Service Sectors: The Mediating Role of Behavioral Preferences. International Journal of Innovation and Technology Management, 21(02), 2450010. https://doi.org/10.1142/S021987702450010X.
Ogungbade, O. & Oyerogba, E. (2020). Firm Culture and Management Accounting Practices among Manufacturing Firms in Nigeria. Future Business Journal, 6(1), 1 - 17.
Oseifuah, E. (2014). Activity Based Costing (ABC) in the Public Sector: Benefits and Challenges. Problems and perspectives in Management, 12(4).
Pashkevich, N., Scheele, F. & Haftor, D. (2023). Accounting for Cognitive Time in Activity Based Costing: A Technology for the Management of Digital Economy. Technological Forecasting and Social Change, 186(Part B), 122176. Doi. Org/10.1016/j.techfore.2022.122176.
Rankin, R. (2020). The Predictive Impact of Contextual Factors on Activity-Based Costing Adoption. Journal of Accounting and Finance, 20(1), 66 - 81.
Salensky, S. (2022). Towards a Contingency Theoretic Perspective on Technology Pre-Adoption in Supply Chain Management. The International Journal of Logistics Management. Do:org/10.1108/IJLM-12-2021-0598.
Sataloff, R. & Vontela, S. (2021). Response Rates in Survey Research. Journal of Voice, 35(5), 683 - 684.
Shahzadi, S., Knan, R., Toor, M., & Haq, A. (2018). Impact of external and Internal Factors on management Accounting Practices: A Study of Pakistan. Asian Journal of Accounting Research, 3(2), 211 – 223. Doi: org/10.1108/AJAR-08-2018-0023.
Shanmugam, J. (2022). A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries. Journal of Entrepreneurship and Business, 10(2), 43 - 54. Doi:org/10.17687/ieb.v10i2.923.
Shihab, W. & Prasad, S. (2017). Activity Based Costing System. International Journal of Recent Scientific Research, 8(7), 18288 - 18306. Doi.org/1024327/ijrsr.2017.0807.0484.
Steenbergen, G, Dekker, L. & Veghel, D. (2022). Practical Implication of Applying Time-Driven Activity-Based Costing in Cardiothoracic Surgery. The Annals of Thoracic Surgery, 115(1), 287 -288. Doi. Org/10.1016/j.athoracsur.2022.02.065.
Suryanto, S., Rasmini, M. & Lidwina, T. (2020). Activity Based Costing: Accurate Methods Determining Hotel Room Cost. Jurnal Pemikiran Dan Penelitian Administrasi Bisins Dan Kewirausahaan, 5(1), 51 - 62. Doi:org/10.24198/adbispreneur.v5il.26779.
Tran, U. &Tran, H. (2022). Factors of Applications of Activity-Based Costing Method: Evidence from a Transitional Country. Asia Pacific Management Review. Doi: 10.1016/j.apmrv.2022.01.002.
Wahidi, S., Pribadi, T., Pribadi, S. & Megawati, S. (2021). Implementation Study of Activity Based Costing System to Define Indirect Costs on Ship Repair Industries. IOP Conf. Ser.: Mater. Sci. Eng. 1052 012049. Doi. 10.1088/1757-899X/1052/1/012049.
Williams, P. (2022). Organizational Culture: Definitions, Distinctions and Functions. Handbook of Research Methods for Organizational Culture, 5(22).
Yuen, K., Wong, Y., Ma, F. & Wang, X. (2020). The Determinants of Public Acceptance of Autonomous Vehicles: An Innovation Diffusion Perspective. Journal of Cleaner Production, 270. Doi: 10.1016/j.jclepro.2020.121904.
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2025 Godfrey Molela, Pendo Kasoga, Ismail Ismail
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
