How to cite this paper
Tam, N & Tuan, L. (2020). Factors influencing adoption of activity-based costing in developing countr.Management Science Letters , 10(14), 3331-3338.
Refrences
Ahmadzadeh, T., Etemadi, H., & Pifeh, A. (2011). Exploration of factors influencing on choice the activity-based costing system in Iranian organizations. International journal of business administration, 2(1), 61-70.
Binaebi, B. (2013). Analysis of factors influencing activity-based costing applications in the hospitality industry in Yena-goa, Nigeria. Asian Journal of Business Management, 5(3), 284-290.
Baird, K. M., Harrison, G. L., & Reeve, R. C. (2004). Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors. Management accounting research, 15(4), 383-399.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity‐based costing in Australia. Accounting & Finance, 44(3), 329-356
Baird, K. (2007). Adoption of activity management practices in public sector organizations. Accounting and Finance, 47(4), 551-569.
Bjørnenak, T., & Mitchell, F. (2002). The development of activity-based costing journal literature, 1987-2000. European Accounting Review, 11(3), 481-508.
Charaf, K., & Bescos, P. L. (2013). The role of organizational and cultural factors in the adoption of activity-based cost-ing: the case of Moroccan firms. Accounting and Management Information Systems, 12(1), 4.Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management Accounting Research,, 8, 3-17.
Brewer, P. C. (1998). National culture and activity-based costing systems: a note. Management Accounting Research, 9(2), 241-260.
CIMA. (2008). Activity based costing - Topic Gateway Series No1. In T. C. I. o. M. Accountants (Ed.).
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting hori-zons, 6(3), 1-13.
Chongruksut, W., & Brooks, A. (2005). The adoption and implementation of activity‐based costing in Thailand. Asian re-view of accounting.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122.
Hair Jr, J., W. C. B., Barry J. Babin and Rolph E. Anderson. (2014). Multivariate Data Analysis (P. E. Limited Ed. Seventh Edition ed. Vol. 7th edition): Pearson Education Limited.
Huynh, T., Gong, G., & Huynh, H. (2014). Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam. Asian Economic and Financial Review, 4(2), 173.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management accounting research, 11(3), 349-362.
James, P. C. (2013). An analysis of the factors influencing the adoption of activity based costing (ABC) in the financial sector in Jamaica. International Journal of Business and Social Research, 3(7), 8-18.
Kennedy, T., & Affleck‐Graves, J. (2001). The impact of activity‐based costing techniques on firm performance. Journal of management accounting research, 13(1), 19-45.
Krumwiede, K. R. (1998). The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors. Journal of Management Accounting Research, 10, 239-177.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research ap-proach. The British Accounting Review, 39(3), 249-264.
Lueg, R., & Storgaard, N. (2017). The adoption and implementation of Activity-based Costing: A systematic literature re-view. International Journal of Strategic Management, 17(2), 7-24.
Maiga, A. S., & Jacobs, F. A. (2003). Balanced scorecard, activity-based costing and company performance: an empirical analysis. Journal of Managerial Issues, 15(3), 283-301.
Morakul, S., & Wu, F. H. (2001). Cultural influences on the ABC implementation in Thailand’s environment. Journal of Managerial Psychology.
Nair, S., & Tan, X. (2018). Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs. International Business Research, 11(8), 133-141.
Nassar, M., Al‐Khadash, H. A., & Sangster, A. (2011). The diffusion of activity‐based costing in Jordanian industrial companies. Qualitative Research in Accounting & Management.
OECD (2019). Business insights on emerging markets 2019, OECD Development Centre OECD Emerging Markets Network
Otley, D.T. (1980). The contigency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428
Ruhanita Maelah, D. N. I. (2007). Factors influencing activity based coss=ting (ABC) adoption manufacturing industry. Investment Management and Financial Innovations, 4(2), 113-124.
Sánchez, M., Moral, M.L.P., Ramoscelli, G. (2020). Activity-based costing in smart and connected products production enterprises. Accounting, 6(1), 33-50.
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(1), 148-165.
Soa, N. L. (2017). Research and Apply ABC accounting method in practice: The case of manufacturing company in Vietnam. Research Journal of Finance and Accounting, 8(20), 30-39.
Srividhya, D. N. (2015). Implementation of activity based costing in a small manufacturing firm - A trial approach. GE- International Journal of Management Research (GE-IJMR), 3(7), 113-124.
Tran, T., & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vi-etnam. Management Science Letters, 10(11), 2625-2634.
Binaebi, B. (2013). Analysis of factors influencing activity-based costing applications in the hospitality industry in Yena-goa, Nigeria. Asian Journal of Business Management, 5(3), 284-290.
Baird, K. M., Harrison, G. L., & Reeve, R. C. (2004). Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors. Management accounting research, 15(4), 383-399.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity‐based costing in Australia. Accounting & Finance, 44(3), 329-356
Baird, K. (2007). Adoption of activity management practices in public sector organizations. Accounting and Finance, 47(4), 551-569.
Bjørnenak, T., & Mitchell, F. (2002). The development of activity-based costing journal literature, 1987-2000. European Accounting Review, 11(3), 481-508.
Charaf, K., & Bescos, P. L. (2013). The role of organizational and cultural factors in the adoption of activity-based cost-ing: the case of Moroccan firms. Accounting and Management Information Systems, 12(1), 4.Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management Accounting Research,, 8, 3-17.
Brewer, P. C. (1998). National culture and activity-based costing systems: a note. Management Accounting Research, 9(2), 241-260.
CIMA. (2008). Activity based costing - Topic Gateway Series No1. In T. C. I. o. M. Accountants (Ed.).
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting hori-zons, 6(3), 1-13.
Chongruksut, W., & Brooks, A. (2005). The adoption and implementation of activity‐based costing in Thailand. Asian re-view of accounting.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122.
Hair Jr, J., W. C. B., Barry J. Babin and Rolph E. Anderson. (2014). Multivariate Data Analysis (P. E. Limited Ed. Seventh Edition ed. Vol. 7th edition): Pearson Education Limited.
Huynh, T., Gong, G., & Huynh, H. (2014). Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam. Asian Economic and Financial Review, 4(2), 173.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management accounting research, 11(3), 349-362.
James, P. C. (2013). An analysis of the factors influencing the adoption of activity based costing (ABC) in the financial sector in Jamaica. International Journal of Business and Social Research, 3(7), 8-18.
Kennedy, T., & Affleck‐Graves, J. (2001). The impact of activity‐based costing techniques on firm performance. Journal of management accounting research, 13(1), 19-45.
Krumwiede, K. R. (1998). The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors. Journal of Management Accounting Research, 10, 239-177.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research ap-proach. The British Accounting Review, 39(3), 249-264.
Lueg, R., & Storgaard, N. (2017). The adoption and implementation of Activity-based Costing: A systematic literature re-view. International Journal of Strategic Management, 17(2), 7-24.
Maiga, A. S., & Jacobs, F. A. (2003). Balanced scorecard, activity-based costing and company performance: an empirical analysis. Journal of Managerial Issues, 15(3), 283-301.
Morakul, S., & Wu, F. H. (2001). Cultural influences on the ABC implementation in Thailand’s environment. Journal of Managerial Psychology.
Nair, S., & Tan, X. (2018). Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs. International Business Research, 11(8), 133-141.
Nassar, M., Al‐Khadash, H. A., & Sangster, A. (2011). The diffusion of activity‐based costing in Jordanian industrial companies. Qualitative Research in Accounting & Management.
OECD (2019). Business insights on emerging markets 2019, OECD Development Centre OECD Emerging Markets Network
Otley, D.T. (1980). The contigency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428
Ruhanita Maelah, D. N. I. (2007). Factors influencing activity based coss=ting (ABC) adoption manufacturing industry. Investment Management and Financial Innovations, 4(2), 113-124.
Sánchez, M., Moral, M.L.P., Ramoscelli, G. (2020). Activity-based costing in smart and connected products production enterprises. Accounting, 6(1), 33-50.
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(1), 148-165.
Soa, N. L. (2017). Research and Apply ABC accounting method in practice: The case of manufacturing company in Vietnam. Research Journal of Finance and Accounting, 8(20), 30-39.
Srividhya, D. N. (2015). Implementation of activity based costing in a small manufacturing firm - A trial approach. GE- International Journal of Management Research (GE-IJMR), 3(7), 113-124.
Tran, T., & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vi-etnam. Management Science Letters, 10(11), 2625-2634.