How to cite this paper
Saad, A., Abdelraheem, A & Elbashi, N. (2025). Leveraging activity-based costing and information technology strategic enhancements in decision-making, and competitive advantage in industrial projects.Journal of Project Management, 10(2), 209-220.
Refrences
Abubakar, A. M., Elrehail, H., Alatailat, M. A., & Elçi, A. (2019). Knowledge management, decision-making style and organizational performance. Journal of Innovation & Knowledge, 4(2), 104-114.
Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia manufacturing, 13, 932-939.
Al-Nuaimi, S. I. M., Mohamed, R., & Alekam, J. M. E. (2017). The link between information technology, activity-based costing implementation and organizational performance. International Review of Management and Marketing, 7(1), 452-457.
Bag, S., Gupta, S., Kumar, A., & Sivarajah, U. (2021). An integrated artificial intelligence framework for knowledge creation and B2B marketing rational decision making for improving firm performance. Industrial marketing management, 92, 178-189.
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the academy of marketing science, 16, 74-94.
Bagozzi, R. P., Fornell, C., & Larcker, D. F. (1981). Canonical correlation analysis as a special case of a structural relations model. Multivariate Behavioral Research, 16(4), 437-454.
Beheshti, H. M. (2004). Gaining and sustaining competitive advantage with activity based cost management system. Industrial Management & Data Systems, 104(5), 377-383.
Bousdekis, A., Lepenioti, K., Apostolou, D., & Mentzas, G. (2021). A review of data-driven decision-making methods for industry 4.0 maintenance applications. Electronics, 10(7), 828.
Căpuşneanu, S. I., Cokins, G., & Marian Barbu, C. (2011). The importance of activity-based costing method (ABC) In Romania's business environment changes.
Chen, C. J. (2018). Developing a model for supply chain agility and innovativeness to enhance firms' competitive advantage. Management Decision, 57(7), 1511-1534.
Chin, W. W. (2009). Bootstrap cross-validation indices for PLS path model assessment. In Handbook of partial least squares: Concepts, methods and applications (pp. 83-97). Berlin, Heidelberg: Springer Berlin Heidelberg.
Conforto, E. C., Salum, F., Amaral, D. C., Da Silva, S. L., & De Almeida, L. F. M. (2014). Can agile project management be adopted by industries other than software development?. Project Management Journal, 45(3), 21-34.
Cooper, R. (2017a). Supply chain development for the lean enterprise: interorganizational cost management. Routledge.
Cooper, R. (2017b). Target costing and value engineering. Routledge.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. psychometrika, 16(3), 297-334.
Dale, B. G., & Plunkett, J. J. (2017). Quality costing. Routledge.
Dixit, S., Singh, S., Dhir, S., & Dhir, S. (2021). Antecedents of strategic thinking and its impact on competitive advantage. Journal of Indian Business Research, 13(4), 437-458.
Driscoll, P. J., Parnell, G. S., & Henderson, D. L. (Eds.). (2022). Decision making in systems engineering and management. John Wiley & Sons.
Dubihlela, J. & Rundora, R. (2013). Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs.
El Khatib, M., Nakand, L., Almarzooqi, S., & Almarzooqi, A. (2020). E-governance in project management: Impact and risks of implementation. American Journal of Industrial and Business Management, 10(12), 1785.
Ferreira, J., Coelho, A., & Moutinho, L. (2020). Dynamic capabilities, creativity and innovation capability and their impact on competitive advantage and firm performance: The moderating role of entrepreneurial orientation. Technovation, 92, 102061.
Galliers, R. D. (1993). IT strategies: beyond competitive advantage. The Journal of Strategic Information Systems, 2(4), 283-291.
Ghezzi, A., Cortimiglia, M. N., & Frank, A. G. (2015). Strategy and business model design in dynamic telecommunications industries: A study on Italian mobile network operators. Technological Forecasting and Social Change, 90, 346-354.
Grant, R. M. (2024). Contemporary strategy analysis. John Wiley & Sons.
Gunasekaran, A., Subramanian, N., & Papadopoulos, T. (2017). Information technology for competitive advantage within logistics and supply chains: A review. Transportation Research Part E: Logistics and Transportation Review, 99, 14-33.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European business review, 26(2), 106-121.
Hair, J. F., Gabriel, M., & Patel, V. (2014). AMOS covariance-based structural equation modeling (CB-SEM): Guidelines on its application as a marketing research tool. Brazilian Journal of Marketing, 13(2).
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24.
Hazır, Ö. (2015). A review of analytical models, approaches and decision support tools in project monitoring and control. International Journal of Project Management, 33(4), 808-815.
Huang, X. X., Newnes, L. B., & Parry, G. C. (2012). The adaptation of product cost estimation techniques to estimate the cost of service. International Journal of Computer Integrated Manufacturing, 25(4-5), 417-431.
Kaiser, M. G., El Arbi, F., & Ahlemann, F. (2015). Successful project portfolio management beyond project selection techniques: Understanding the role of structural alignment. International journal of project management, 33(1), 126-139.
Kerzner, H. (2013). Project management: Case studies. John Wiley & Sons.
Kerzner, H. (2018). Project management best practices: Achieving global excellence. John Wiley & Sons.
Kerzner, H. (2022). Project management metrics, KPIs, and dashboards: a guide to measuring and monitoring project performance. John Wiley & sons.
Kocakulah, M. C., Foroughi, A., Stott, A., & Manyoky, L. (2017). Activity-Based Costing: helping Small and Medium-Sized firms achieve a competitive edge in the global marketplace. Journal of Accounting & Marketing, 6(3), 1-9.
Kumar, A., Sah, B., Singh, A. R., Deng, Y., He, X., Kumar, P., & Bansal, R. C. (2017). A review of multi criteria decision making (MCDM) towards sustainable renewable energy development. Renewable and sustainable energy reviews, 69, 596-609.
Legate, A. E., Hair Jr, J. F., Chretien, J. L., & Risher, J. J. (2023). PLS‐SEM: Prediction‐oriented solutions for HRD researchers. Human Resource Development Quarterly, 34(1), 91-109.
Lin, H. M., Lee, M. H., Liang, J. C., Chang, H. Y., Huang, P., & Tsai, C. C. (2020). A review of using partial least square structural equation modeling in e‐learning research. British Journal of Educational Technology, 51(4), 1354-1372.
Lu, Q., Won, J., & Cheng, J. C. (2016). A financial decision making framework for construction projects based on 5D Building Information Modeling (BIM). International Journal of Project Management, 34(1), 3-21.
Marcelino-Sádaba, S., González-Jaen, L. F., & Pérez-Ezcurdia, A. (2015). Using project management as a way to sustainability. From a comprehensive review to a framework definition. Journal of cleaner production, 99, 1-16.
Mardani, A., Jusoh, A., & Zavadskas, E. K. (2015). Fuzzy multiple criteria decision-making techniques and applications–Two decades review from 1994 to 2014. Expert systems with Applications, 42(8), 4126-4148.
Mardani, A., Jusoh, A., Nor, K., Khalifah, Z., Zakwan, N., & Valipour, A. (2015). Multiple criteria decision-making techniques and their applications–a review of the literature from 2000 to 2014. Economic research-Ekonomska istraživanja, 28(1), 516-571.
Mardani, A., Zavadskas, E. K., Khalifah, Z., Zakuan, N., Jusoh, A., Nor, K. M., & Khoshnoudi, M. (2017). A review of multi-criteria decision-making applications to solve energy management problems: Two decades from 1995 to 2015. Renewable and Sustainable Energy Reviews, 71, 216-256.
Martens, M. L., & Carvalho, M. M. (2017). Key factors of sustainability in project management context: A survey exploring the project managers' perspective. International journal of project management, 35(6), 1084-1102.
Mavi, R. K., & Standing, C. (2018). Critical success factors of sustainable project management in construction: A fuzzy DEMATEL-ANP approach. Journal of cleaner production, 194, 751-765.
Meihami, B., & Meihami, H. (2014). Knowledge Management a way to gain a competitive advantage in firms (evidence of manufacturing companies). International letters of social and humanistic sciences, 3(14), 80-91.
Merrow, E. W. (2024). Industrial megaprojects: concepts, strategies, and practices for success. John Wiley & Sons.
Nagle, T. T., Müller, G., & Gruyaert, E. (2023). The strategy and tactics of pricing: A guide to growing more profitably. Routledge.
Nkeobuna, J., & Ugoani, N. (2019). Activity Cost Management and its Effect on Enterprise Productivity. International Journal of Business, 6(4), 232-247.
Olanipekun, W. D., Abioro, M. A., Akanni, L. F., Arulogun, O. O., & Rabiu, R. O. (2015). Impact of strategic management on competitive advantage and organisational performance-Evidence from Nigerian bottling company. Journal of Policy and development Studies, 289(1850), 1-14.
Parviainen, P., Tihinen, M., Kääriäinen, J., & Teppola, S. (2017). Tackling the digitalization challenge: how to benefit from digitalization in practice. International journal of information systems and project management, 5(1), 63-77.
Pinto, J. K. (2020). Project management: achieving competitive advantage. Pearson.
Radujković, M., & Sjekavica, M. (2017). Project management success factors. Procedia engineering, 196, 607-615.
Saeidi, P., Saeidi, S. P., Sofian, S., Saeidi, S. P., Nilashi, M., & Mardani, A. (2019). The impact of enterprise risk management on competitive advantage by moderating role of information technology. Computer standards & interfaces, 63, 67-82.
Schilke, O. (2014). On the contingent value of dynamic capabilities for competitive advantage: The nonlinear moderating effect of environmental dynamism. Strategic management journal, 35(2), 179-203.
Shamim, S., Zeng, J., Shariq, S. M., & Khan, Z. (2019). Role of big data management in enhancing big data decision-making capability and quality among Chinese firms: A dynamic capabilities view. Information & Management, 56(6), 103135.
Shrivastava, P. (2018). Environmental technologies and competitive advantage. In Business Ethics and Strategy, Volumes I and II (pp. 317-334). Routledge.
Silvius, A. G., Kampinga, M., Paniagua, S., & Mooi, H. (2017). Considering sustainability in project management decision making; An investigation using Q-methodology. International Journal of Project Management, 35(6), 1133-1150.
Soni, G., Kumar, S., Mahto, R. V., Mangla, S. K., Mittal, M. L., & Lim, W. M. (2022). A decision-making framework for Industry 4.0 technology implementation: The case of FinTech and sustainable supply chain finance for SMEs. Technological Forecasting and Social Change, 180, 121686.
Thesing, T., Feldmann, C., & Burchardt, M. (2021). Agile versus waterfall project management: decision model for selecting the appropriate approach to a project. Procedia Computer Science, 181, 746-756.
Thompson, A., Janes, A., Peteraf, M., Sutton, C., Gamble, J., & Strickland, A. (2013). EBOOK: Crafting and executing strategy: The quest for competitive advantage: Concepts and cases. McGraw hill.
Wamba-Taguimdje, S. L., Wamba, S. F., Kamdjoug, J. R. K., & Wanko, C. E. T. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business process management journal, 26(7), 1893-1924.
Wieder, B., & Ossimitz, M. L. (2015). The impact of Business Intelligence on the quality of decision making–a mediation model. Procedia computer science, 64, 1163-1171.
Yazdani, M., Zarate, P., Kazimieras Zavadskas, E., & Turskis, Z. (2019). A combined compromise solution (CoCoSo) method for multi-criteria decision-making problems. Management decision, 57(9), 2501-25
Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia manufacturing, 13, 932-939.
Al-Nuaimi, S. I. M., Mohamed, R., & Alekam, J. M. E. (2017). The link between information technology, activity-based costing implementation and organizational performance. International Review of Management and Marketing, 7(1), 452-457.
Bag, S., Gupta, S., Kumar, A., & Sivarajah, U. (2021). An integrated artificial intelligence framework for knowledge creation and B2B marketing rational decision making for improving firm performance. Industrial marketing management, 92, 178-189.
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the academy of marketing science, 16, 74-94.
Bagozzi, R. P., Fornell, C., & Larcker, D. F. (1981). Canonical correlation analysis as a special case of a structural relations model. Multivariate Behavioral Research, 16(4), 437-454.
Beheshti, H. M. (2004). Gaining and sustaining competitive advantage with activity based cost management system. Industrial Management & Data Systems, 104(5), 377-383.
Bousdekis, A., Lepenioti, K., Apostolou, D., & Mentzas, G. (2021). A review of data-driven decision-making methods for industry 4.0 maintenance applications. Electronics, 10(7), 828.
Căpuşneanu, S. I., Cokins, G., & Marian Barbu, C. (2011). The importance of activity-based costing method (ABC) In Romania's business environment changes.
Chen, C. J. (2018). Developing a model for supply chain agility and innovativeness to enhance firms' competitive advantage. Management Decision, 57(7), 1511-1534.
Chin, W. W. (2009). Bootstrap cross-validation indices for PLS path model assessment. In Handbook of partial least squares: Concepts, methods and applications (pp. 83-97). Berlin, Heidelberg: Springer Berlin Heidelberg.
Conforto, E. C., Salum, F., Amaral, D. C., Da Silva, S. L., & De Almeida, L. F. M. (2014). Can agile project management be adopted by industries other than software development?. Project Management Journal, 45(3), 21-34.
Cooper, R. (2017a). Supply chain development for the lean enterprise: interorganizational cost management. Routledge.
Cooper, R. (2017b). Target costing and value engineering. Routledge.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. psychometrika, 16(3), 297-334.
Dale, B. G., & Plunkett, J. J. (2017). Quality costing. Routledge.
Dixit, S., Singh, S., Dhir, S., & Dhir, S. (2021). Antecedents of strategic thinking and its impact on competitive advantage. Journal of Indian Business Research, 13(4), 437-458.
Driscoll, P. J., Parnell, G. S., & Henderson, D. L. (Eds.). (2022). Decision making in systems engineering and management. John Wiley & Sons.
Dubihlela, J. & Rundora, R. (2013). Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs.
El Khatib, M., Nakand, L., Almarzooqi, S., & Almarzooqi, A. (2020). E-governance in project management: Impact and risks of implementation. American Journal of Industrial and Business Management, 10(12), 1785.
Ferreira, J., Coelho, A., & Moutinho, L. (2020). Dynamic capabilities, creativity and innovation capability and their impact on competitive advantage and firm performance: The moderating role of entrepreneurial orientation. Technovation, 92, 102061.
Galliers, R. D. (1993). IT strategies: beyond competitive advantage. The Journal of Strategic Information Systems, 2(4), 283-291.
Ghezzi, A., Cortimiglia, M. N., & Frank, A. G. (2015). Strategy and business model design in dynamic telecommunications industries: A study on Italian mobile network operators. Technological Forecasting and Social Change, 90, 346-354.
Grant, R. M. (2024). Contemporary strategy analysis. John Wiley & Sons.
Gunasekaran, A., Subramanian, N., & Papadopoulos, T. (2017). Information technology for competitive advantage within logistics and supply chains: A review. Transportation Research Part E: Logistics and Transportation Review, 99, 14-33.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European business review, 26(2), 106-121.
Hair, J. F., Gabriel, M., & Patel, V. (2014). AMOS covariance-based structural equation modeling (CB-SEM): Guidelines on its application as a marketing research tool. Brazilian Journal of Marketing, 13(2).
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24.
Hazır, Ö. (2015). A review of analytical models, approaches and decision support tools in project monitoring and control. International Journal of Project Management, 33(4), 808-815.
Huang, X. X., Newnes, L. B., & Parry, G. C. (2012). The adaptation of product cost estimation techniques to estimate the cost of service. International Journal of Computer Integrated Manufacturing, 25(4-5), 417-431.
Kaiser, M. G., El Arbi, F., & Ahlemann, F. (2015). Successful project portfolio management beyond project selection techniques: Understanding the role of structural alignment. International journal of project management, 33(1), 126-139.
Kerzner, H. (2013). Project management: Case studies. John Wiley & Sons.
Kerzner, H. (2018). Project management best practices: Achieving global excellence. John Wiley & Sons.
Kerzner, H. (2022). Project management metrics, KPIs, and dashboards: a guide to measuring and monitoring project performance. John Wiley & sons.
Kocakulah, M. C., Foroughi, A., Stott, A., & Manyoky, L. (2017). Activity-Based Costing: helping Small and Medium-Sized firms achieve a competitive edge in the global marketplace. Journal of Accounting & Marketing, 6(3), 1-9.
Kumar, A., Sah, B., Singh, A. R., Deng, Y., He, X., Kumar, P., & Bansal, R. C. (2017). A review of multi criteria decision making (MCDM) towards sustainable renewable energy development. Renewable and sustainable energy reviews, 69, 596-609.
Legate, A. E., Hair Jr, J. F., Chretien, J. L., & Risher, J. J. (2023). PLS‐SEM: Prediction‐oriented solutions for HRD researchers. Human Resource Development Quarterly, 34(1), 91-109.
Lin, H. M., Lee, M. H., Liang, J. C., Chang, H. Y., Huang, P., & Tsai, C. C. (2020). A review of using partial least square structural equation modeling in e‐learning research. British Journal of Educational Technology, 51(4), 1354-1372.
Lu, Q., Won, J., & Cheng, J. C. (2016). A financial decision making framework for construction projects based on 5D Building Information Modeling (BIM). International Journal of Project Management, 34(1), 3-21.
Marcelino-Sádaba, S., González-Jaen, L. F., & Pérez-Ezcurdia, A. (2015). Using project management as a way to sustainability. From a comprehensive review to a framework definition. Journal of cleaner production, 99, 1-16.
Mardani, A., Jusoh, A., & Zavadskas, E. K. (2015). Fuzzy multiple criteria decision-making techniques and applications–Two decades review from 1994 to 2014. Expert systems with Applications, 42(8), 4126-4148.
Mardani, A., Jusoh, A., Nor, K., Khalifah, Z., Zakwan, N., & Valipour, A. (2015). Multiple criteria decision-making techniques and their applications–a review of the literature from 2000 to 2014. Economic research-Ekonomska istraživanja, 28(1), 516-571.
Mardani, A., Zavadskas, E. K., Khalifah, Z., Zakuan, N., Jusoh, A., Nor, K. M., & Khoshnoudi, M. (2017). A review of multi-criteria decision-making applications to solve energy management problems: Two decades from 1995 to 2015. Renewable and Sustainable Energy Reviews, 71, 216-256.
Martens, M. L., & Carvalho, M. M. (2017). Key factors of sustainability in project management context: A survey exploring the project managers' perspective. International journal of project management, 35(6), 1084-1102.
Mavi, R. K., & Standing, C. (2018). Critical success factors of sustainable project management in construction: A fuzzy DEMATEL-ANP approach. Journal of cleaner production, 194, 751-765.
Meihami, B., & Meihami, H. (2014). Knowledge Management a way to gain a competitive advantage in firms (evidence of manufacturing companies). International letters of social and humanistic sciences, 3(14), 80-91.
Merrow, E. W. (2024). Industrial megaprojects: concepts, strategies, and practices for success. John Wiley & Sons.
Nagle, T. T., Müller, G., & Gruyaert, E. (2023). The strategy and tactics of pricing: A guide to growing more profitably. Routledge.
Nkeobuna, J., & Ugoani, N. (2019). Activity Cost Management and its Effect on Enterprise Productivity. International Journal of Business, 6(4), 232-247.
Olanipekun, W. D., Abioro, M. A., Akanni, L. F., Arulogun, O. O., & Rabiu, R. O. (2015). Impact of strategic management on competitive advantage and organisational performance-Evidence from Nigerian bottling company. Journal of Policy and development Studies, 289(1850), 1-14.
Parviainen, P., Tihinen, M., Kääriäinen, J., & Teppola, S. (2017). Tackling the digitalization challenge: how to benefit from digitalization in practice. International journal of information systems and project management, 5(1), 63-77.
Pinto, J. K. (2020). Project management: achieving competitive advantage. Pearson.
Radujković, M., & Sjekavica, M. (2017). Project management success factors. Procedia engineering, 196, 607-615.
Saeidi, P., Saeidi, S. P., Sofian, S., Saeidi, S. P., Nilashi, M., & Mardani, A. (2019). The impact of enterprise risk management on competitive advantage by moderating role of information technology. Computer standards & interfaces, 63, 67-82.
Schilke, O. (2014). On the contingent value of dynamic capabilities for competitive advantage: The nonlinear moderating effect of environmental dynamism. Strategic management journal, 35(2), 179-203.
Shamim, S., Zeng, J., Shariq, S. M., & Khan, Z. (2019). Role of big data management in enhancing big data decision-making capability and quality among Chinese firms: A dynamic capabilities view. Information & Management, 56(6), 103135.
Shrivastava, P. (2018). Environmental technologies and competitive advantage. In Business Ethics and Strategy, Volumes I and II (pp. 317-334). Routledge.
Silvius, A. G., Kampinga, M., Paniagua, S., & Mooi, H. (2017). Considering sustainability in project management decision making; An investigation using Q-methodology. International Journal of Project Management, 35(6), 1133-1150.
Soni, G., Kumar, S., Mahto, R. V., Mangla, S. K., Mittal, M. L., & Lim, W. M. (2022). A decision-making framework for Industry 4.0 technology implementation: The case of FinTech and sustainable supply chain finance for SMEs. Technological Forecasting and Social Change, 180, 121686.
Thesing, T., Feldmann, C., & Burchardt, M. (2021). Agile versus waterfall project management: decision model for selecting the appropriate approach to a project. Procedia Computer Science, 181, 746-756.
Thompson, A., Janes, A., Peteraf, M., Sutton, C., Gamble, J., & Strickland, A. (2013). EBOOK: Crafting and executing strategy: The quest for competitive advantage: Concepts and cases. McGraw hill.
Wamba-Taguimdje, S. L., Wamba, S. F., Kamdjoug, J. R. K., & Wanko, C. E. T. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business process management journal, 26(7), 1893-1924.
Wieder, B., & Ossimitz, M. L. (2015). The impact of Business Intelligence on the quality of decision making–a mediation model. Procedia computer science, 64, 1163-1171.
Yazdani, M., Zarate, P., Kazimieras Zavadskas, E., & Turskis, Z. (2019). A combined compromise solution (CoCoSo) method for multi-criteria decision-making problems. Management decision, 57(9), 2501-25