Author

  • Abedalqader Rbaba’h

    • Jarash University, Jordan
    • Jordan

Abstract

This study tried to determine the implementation of activity based costing system rate and to examine the relationship between company characteristics such as industry type, numbers of employees, numbers of products, and level of overhead and ABC implementation. The findings revealed that ABC implementation in the context of Jordanian Manufacturing Companies is approximately 19.5% measured according to the number of implementers companies within Jordanian Manufacturing Companies. In order to test hypotheses Logistic regression and chi-square used in the current study. The findings in this study reveals that company sectors, size - number of employees, diversity -number of product, and level of overhead cost don’t have significant influence on the implementation of ABC among manufacturing shareholding firms in Jordan. Therefore hypotheses H1a, H1b, H1c, H2, H3, and H4 are rejected.

Keywords

References

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How to Cite

Rbaba’h, A. (2013). The influence of Company Characteristics Factors to Activity Based Costing System Implementation. Journal of Education and Vocational Research, 4(2), 36-46. https://doi.org/10.22610/jevr.v4i2.99

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Research Paper

Published in

Vol. 4 No. 2 (2013) Leadership, Instruction & Technical Education View issue contents

Published

2013-02-28

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