The implementation of activity-based costing in the accountant general’s department of Malaysia
This research aims to provide insights into the process of implementing an Activity-Based Costing (ABC) system in the Accountant General’s Department of Malaysia (AGD). Additionally, this paper examines the critical factors that influence the success of the ABC implementation process, the usefulness...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2018
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| Online Access: | http://journalarticle.ukm.my/19708/ http://journalarticle.ukm.my/19708/1/25267-90568-1-PB.pdf |
| _version_ | 1848814910673256448 |
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| author | Ainol Basirah Abdul Wahab, Muslim Har Sani Mohamad, Julia Mohd Said, |
| author_facet | Ainol Basirah Abdul Wahab, Muslim Har Sani Mohamad, Julia Mohd Said, |
| author_sort | Ainol Basirah Abdul Wahab, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | This research aims to provide insights into the process of implementing an Activity-Based Costing (ABC) system in the Accountant General’s Department of Malaysia (AGD). Additionally, this paper examines the critical factors that influence the success of the ABC implementation process, the usefulness of the ABC system and the challenges faced during the process of implementation. Using a single case study approach, this research uses semi-structured interviews, a self-developed questionnaire survey and a documents review as methods of data collection. The findings show that the most critical factors impacting the success of ABC implementation in the AGD are related to the technicality of the ABC system during the design stage. However, findings also reveal that the ABC information derived from the ABC system has limited use. This study makes a contribution to the empirical literature on the application of the New Public Management (NPM) mechanism, particularly the adoption of a private sector management technique in the context of a public sector organization in a developing country. |
| first_indexed | 2025-11-15T00:41:36Z |
| format | Article |
| id | oai:generic.eprints.org:19708 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:41:36Z |
| publishDate | 2018 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:197082022-09-15T01:19:40Z http://journalarticle.ukm.my/19708/ The implementation of activity-based costing in the accountant general’s department of Malaysia Ainol Basirah Abdul Wahab, Muslim Har Sani Mohamad, Julia Mohd Said, This research aims to provide insights into the process of implementing an Activity-Based Costing (ABC) system in the Accountant General’s Department of Malaysia (AGD). Additionally, this paper examines the critical factors that influence the success of the ABC implementation process, the usefulness of the ABC system and the challenges faced during the process of implementation. Using a single case study approach, this research uses semi-structured interviews, a self-developed questionnaire survey and a documents review as methods of data collection. The findings show that the most critical factors impacting the success of ABC implementation in the AGD are related to the technicality of the ABC system during the design stage. However, findings also reveal that the ABC information derived from the ABC system has limited use. This study makes a contribution to the empirical literature on the application of the New Public Management (NPM) mechanism, particularly the adoption of a private sector management technique in the context of a public sector organization in a developing country. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19708/1/25267-90568-1-PB.pdf Ainol Basirah Abdul Wahab, and Muslim Har Sani Mohamad, and Julia Mohd Said, (2018) The implementation of activity-based costing in the accountant general’s department of Malaysia. Asian Journal of Accounting and Governance, 9 . pp. 63-76. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1084/showToc |
| spellingShingle | Ainol Basirah Abdul Wahab, Muslim Har Sani Mohamad, Julia Mohd Said, The implementation of activity-based costing in the accountant general’s department of Malaysia |
| title | The implementation of activity-based costing in the accountant
general’s department of Malaysia |
| title_full | The implementation of activity-based costing in the accountant
general’s department of Malaysia |
| title_fullStr | The implementation of activity-based costing in the accountant
general’s department of Malaysia |
| title_full_unstemmed | The implementation of activity-based costing in the accountant
general’s department of Malaysia |
| title_short | The implementation of activity-based costing in the accountant
general’s department of Malaysia |
| title_sort | implementation of activity-based costing in the accountant
general’s department of malaysia |
| url | http://journalarticle.ukm.my/19708/ http://journalarticle.ukm.my/19708/ http://journalarticle.ukm.my/19708/1/25267-90568-1-PB.pdf |