The influence of external contingency factors and activity-based costing implementation on organizational performance
The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2019
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| Online Access: | http://journalarticle.ukm.my/14534/ http://journalarticle.ukm.my/14534/1/25098-104474-2-PB.pdf |
| _version_ | 1848813575649361920 |
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| author | Albalaki, Faeq Malallah Mahmood Zarifah Abdullah, Hasnah Kamardin, |
| author_facet | Albalaki, Faeq Malallah Mahmood Zarifah Abdullah, Hasnah Kamardin, |
| author_sort | Albalaki, Faeq Malallah Mahmood |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance. |
| first_indexed | 2025-11-15T00:20:22Z |
| format | Article |
| id | oai:generic.eprints.org:14534 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:20:22Z |
| publishDate | 2019 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:145342020-05-02T05:44:08Z http://journalarticle.ukm.my/14534/ The influence of external contingency factors and activity-based costing implementation on organizational performance Albalaki, Faeq Malallah Mahmood Zarifah Abdullah, Hasnah Kamardin, The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/14534/1/25098-104474-2-PB.pdf Albalaki, Faeq Malallah Mahmood and Zarifah Abdullah, and Hasnah Kamardin, (2019) The influence of external contingency factors and activity-based costing implementation on organizational performance. Jurnal Pengurusan, 55 . pp. 111-124. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/1167 |
| spellingShingle | Albalaki, Faeq Malallah Mahmood Zarifah Abdullah, Hasnah Kamardin, The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title | The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title_full | The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title_fullStr | The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title_full_unstemmed | The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title_short | The influence of external contingency factors and activity-based costing implementation on organizational performance |
| title_sort | influence of external contingency factors and activity-based costing implementation on organizational performance |
| url | http://journalarticle.ukm.my/14534/ http://journalarticle.ukm.my/14534/ http://journalarticle.ukm.my/14534/1/25098-104474-2-PB.pdf |