The implementation of activity-based costing in the Accountant General’s Department of Malaysia

• Main Authors: ABdul Wahab, Ainol Basirah, Mohamad, Muslim Har Sani, Mohd Said, Julia
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) 2018
• Subjects: HJ Public Finance; HJ7451 Expenditures. Government spending; HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/63848/2/ABC%20in%20AG%20Paper.pdf; http://irep.iium.edu.my/63848/; http://ejournal.ukm.my/ajac/article/view/25267/7774

This research aims to provide insights into the process of implementing an Activity-Based Costing (ABC) system in the Accountant General’s Department of Malaysia (AGD). Additionally, this paper examines the critical factors that influence the success of the ABC implementation process, the usefulness...