Activity-based costing technology adoption in Australian universities.

ABSTRACT: Strategic cost management is vital to the Australian university sector's performance, and activity-based costing (ABC) is a widely accepted and used accounting technology assisting with this. We examine the status of ABC technology adoption in two categories-adopters and non-adopters of the technology-informed by Technology Diffusion Framework, Social Cognitive Theory and Dynamic Theory of Strategy. The study collected data by sending a pilot-tested survey questionnaire to senior executives for electronic completion. From the 39 universities that elected to participate, 24 usable responses were received, representing a 61% response rate. The data were analyzed using cognitive characteristics supported by Social Cognitive Theory, and organizational characteristics supported by the Dynamic T

SUBMITTER: Abeysekera I 

PROVIDER: S-EPMC10338107 | biostudies-literature | 2023

REPOSITORIES: biostudies-literature