Purpose – This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the...

The purpose of this study is to investigate the improvement in financial performance associated with the use of activity-based costing (ABC). Data were obtained through a cross-sectional mail survey of financial managers who furnished information regarding company financial performance, the...

Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate...