Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]
The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam
2019
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29155/ |
| _version_ | 1848807167822397440 |
|---|---|
| author | Hammami, Helmi Al-Omiri, Mohammed Bouraoui, Taoufik Anam, Ousama Abdulrahman |
| author_facet | Hammami, Helmi Al-Omiri, Mohammed Bouraoui, Taoufik Anam, Ousama Abdulrahman |
| author_sort | Hammami, Helmi |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigation. Moreover, the study contributes to managerial accounting research in developing economies by providing new insights into the underexplored Saudi Arabia market. The findings of this paper could elucidate the importance of adoption of TC as a technique with a potential to support the economic growth of the country. |
| first_indexed | 2025-11-14T22:38:31Z |
| format | Article |
| id | uitm-29155 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:38:31Z |
| publishDate | 2019 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-291552022-07-05T07:07:03Z https://ir.uitm.edu.my/id/eprint/29155/ Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] apmaj Hammami, Helmi Al-Omiri, Mohammed Bouraoui, Taoufik Anam, Ousama Abdulrahman Planning. Business planning. Strategic planning Costs. Industrial costs Cost effectiveness The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigation. Moreover, the study contributes to managerial accounting research in developing economies by providing new insights into the underexplored Saudi Arabia market. The findings of this paper could elucidate the importance of adoption of TC as a technique with a potential to support the economic growth of the country. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29155/1/29155.pdf Hammami, Helmi and Al-Omiri, Mohammed and Bouraoui, Taoufik and Anam, Ousama Abdulrahman (2019) Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]. (2019) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 14 (3). pp. 220-245. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Planning. Business planning. Strategic planning Costs. Industrial costs Cost effectiveness Hammami, Helmi Al-Omiri, Mohammed Bouraoui, Taoufik Anam, Ousama Abdulrahman Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title | Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title_full | Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title_fullStr | Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title_full_unstemmed | Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title_short | Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.] |
| title_sort | target costing: adoption and its relationships with competition intensity, intended strategy and firm size / helmi hammami ...[et al.] |
| topic | Planning. Business planning. Strategic planning Costs. Industrial costs Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/29155/ https://ir.uitm.edu.my/id/eprint/29155/ |