The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector: Contingency Factors and ABC Adoption in Tanzania

Godfrey Molela; Pendo Kasoga; Ismail Ismail

doi:10.5965/2764747114252025020

Autores

Godfrey Molela The University of Dodoma https://orcid.org/0000-0002-4933-1527
Pendo Kasoga The University of Dodoma
Ismail Ismail The University of Dodoma

DOI:

https://doi.org/10.5965/2764747114252025020

Palavras-chave:

implementação do ABC., atores de contingência, referências comportamentais, setor de serviços da Tanzânia

Resumo

Objetivo: O objetivo deste estudo foi avaliar o impacto mediador das preferências comportamentais nas contribuições dos fatores de contingência na implementação do ABC no setor de serviços da Tanzânia. Método(s): O estudo foi conduzido nas cidades de Dar es Salaam, Arusha e Dodoma, onde os dados primários foram coletados de 107 empresas de serviços utilizando o desenho de pesquisa transversal. A análise dos dados foi realizada utilizando modelagem de equações estruturais por mínimos quadrados parciais (PLS-SEM) com o suporte do software SmartPLS4 e SPSS 28.0.1. Resultados: Os resultados mostram que, dos três elementos das preferências comportamentais, apenas a utilidade percebida e a facilidade de uso percebida mediaram positivamente as relações causais entre a competitividade, a cultura empresarial e a implementação do ABC. O impacto das crenças normativas não foi considerado estatisticamente significativo. Contribuições: Os resultados sugerem que é importante que as empresas de serviços na Tanzânia coloquem mais ênfase no treinamento regular dos funcionários contábeis, na familiarização com o ABC e em demonstrações claras das vantagens do sistema para aumentar a probabilidade de sua adoção.

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