The influence of external contingency factors and activity-based costing implementation on organizational performance

• Main Authors: Albalaki, Faeq Malallah Mahmood, Zarifah Abdullah,, Hasnah Kamardin,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2019
• Online Access: http://journalarticle.ukm.my/14534/1/25098-104474-2-PB.pdf; http://journalarticle.ukm.my/14534/; http://ejournal.ukm.my/pengurusan/issue/view/1167

The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC i...