an analysis of the factors influencing the adoption of activity based costing (abc) in the financial sector in jamaica

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ID: 232226
2013
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Abstract
Financial institutions are increasingly operating in a highly competitively environment and therefore cost management has become an imperative. This paper investigates the factors influencing the adoption of activity-based costing (ABC) methodology within the financial sector in Jamaica. Quantitative analysis was done using the generalized linear logistic regression model. The results show that there are three main factors that are statistically significant in the decision to implement an ABC system, these are: companies perception of the ability of ABC to assist in cost control, the proportion of overhead to total cost and finally, the action of competitors, that is, whether a competitor adopts the ABC methodology
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james2013internationalan Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Phillip C. James
Journal Advanced drug delivery reviews
Year 2013
DOI
10.18533/ijbsr.v3i7.259
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