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The Activity-based costing (ABC) in a Public Higher Education Institutions (HEI): Stakeholders’ perceptions

International Journal of Management and Information Technology

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Field Value
 
Title The Activity-based costing (ABC) in a Public Higher Education Institutions (HEI): Stakeholders’ perceptions
 
Creator Hashim, Jamalludin Helmi
 
Subject Accountancy, Management Accounting
Activity-based Costing (ABC), Survey, Preparers and users, Higher Education Institutions (HEI), Quality and Functionality, multi-campus university system.
 
Description The purpose of this study is to investigate the differences in perceptions, i)  on the usefulness of costing information produced by ABC and the traditional costing system, and ii) between users and preparers. The respondents were selected using disproportionate stratified random sampling method among staff in the biggest public university in Malaysia with a multi-campus university system. Twelve branch campuses across the country. The data was collected using structure postal questionnaires that were distributed to 153 respondents across all of their campuses. The results indicated that respondent perceived the information produced by ABC system as of higher functionality as compared to the traditional costing system information. The finding also showed that there was no significance difference between users and prepares with regards to the quality of ABC system, but users perceived the ABC information is of higher functionality than do the preparers.
 
Publisher CIRWORLD
 
Date 2012-12-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Empirical evidence, survey
 
Format application/pdf
 
Identifier https://cirworld.com/index.php/ijmit/article/view/699
 
Source INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY; Vol 7 No 3; 1125-1135
2278-5612
 
Language eng
 
Relation https://cirworld.com/index.php/ijmit/article/view/699/683
 
Rights Copyright (c) 2013 INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY
http://creativecommons.org/licenses/by/4.0