{"id":"https://openalex.org/W2013982467","doi":"https://doi.org/10.1108/09675421311282522","title":"Factors that catalyse, facilitate and motivate the decision to implement activity\u2010based costing in Jordanian industrial companies","display_name":"Factors that catalyse, facilitate and motivate the decision to implement activity\u2010based costing in Jordanian industrial companies","publication_year":2013,"publication_date":"2013-05-17","ids":{"openalex":"https://openalex.org/W2013982467","doi":"https://doi.org/10.1108/09675421311282522","mag":"2013982467"},"language":"en","primary_location":{"id":"doi:10.1108/09675421311282522","doi":"https://doi.org/10.1108/09675421311282522","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09675421311282522","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101862968","display_name":"Mahmoud Nassar","orcid":"https://orcid.org/0000-0001-9975-0220","observed_orcids":["https://orcid.org/0000-0001-9975-0220"]},"institutions":[{"id":"https://openalex.org/I146367977","display_name":"Applied Science Private University","ror":"https://ror.org/01ah6nb52","country_code":"JO","type":"education","lineage":["https://openalex.org/I146367977"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mahmoud Nassar","raw_affiliation_strings":["Accounting Department, Applied Science Private University, Amman, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Applied Science Private University, Amman, Jordan","institution_ids":["https://openalex.org/I146367977"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109885124","display_name":"Husam Aldeen Al\u2010Khadash","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157392197","display_name":"Hashemite University","ror":"https://ror.org/04a1r5z94","country_code":"JO","type":"education","lineage":["https://openalex.org/I157392197"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Husam Aldeen Al\u2010Khadash","raw_affiliation_strings":["Accounting Department, Hashemite University, Amman, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Hashemite University, Amman, Jordan","institution_ids":["https://openalex.org/I157392197"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044672079","display_name":"Alan J Sangster","orcid":"https://orcid.org/0000-0002-9173-9702","observed_orcids":["https://orcid.org/0000-0002-9173-9702"]},"institutions":[{"id":"https://openalex.org/I60488453","display_name":"Middlesex University London","ror":"https://ror.org/01rv4p989","country_code":"GB","type":"education","lineage":["https://openalex.org/I60488453"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Alan Sangster","raw_affiliation_strings":["Accounting Department, Middlesex University, London, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Middlesex University, London, UK","institution_ids":["https://openalex.org/I60488453"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017753612","display_name":"Osama Mah\u2019d","orcid":"https://orcid.org/0000-0002-5138-4409","observed_orcids":["https://orcid.org/0000-0002-5138-4409"]},"institutions":[{"id":"https://openalex.org/I146367977","display_name":"Applied Science Private University","ror":"https://ror.org/01ah6nb52","country_code":"JO","type":"education","lineage":["https://openalex.org/I146367977"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Osama Mah\u2019d","raw_affiliation_strings":["Accounting Department, Applied Science Private University, Amman, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Applied Science Private University, Amman, Jordan","institution_ids":["https://openalex.org/I146367977"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.0316,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.93271686,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"14","issue":"1","first_page":"18","last_page":"36"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/management-accounting-implementation","display_name":"management accounting implementation","score":0.8080000281333923},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.5860000252723694},{"id":"https://openalex.org/keywords/implementation-facilitators","display_name":"implementation facilitators","score":0.7369999885559082},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.625},{"id":"https://openalex.org/keywords/product-variety","display_name":"product variety","score":0.8489999771118164},{"id":"https://openalex.org/keywords/training","display_name":"training","score":0.4099999964237213},{"id":"https://openalex.org/keywords/implementation-costs","display_name":"implementation costs","score":0.4490000009536743},{"id":"https://openalex.org/keywords/jordanian-industrial-companies","display_name":"Jordanian industrial companies","score":0.8080000281333923},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.6790000200271606},{"id":"https://openalex.org/keywords/institutional-approach","display_name":"institutional approach","score":0.6100000143051147}],"concepts":[{"id":"https://openalex.org/C105776082","wikidata":"https://www.wikidata.org/wiki/Q617473","display_name":"Likert scale","level":2,"score":0.7149190902709961},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6879864931106567},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6276878118515015},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5996817946434021},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5300486087799072},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.49465152621269226},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.47183921933174133},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4687875509262085},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.45061224699020386},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4240402281284332},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.42140185832977295},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38828182220458984},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23564428091049194},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.17004746198654175},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12448245286941528},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11596941947937012},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09445983171463013},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C138496976","wikidata":"https://www.wikidata.org/wiki/Q175002","display_name":"Developmental psychology","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/09675421311282522","doi":"https://doi.org/10.1108/09675421311282522","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09675421311282522","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:research-repository.griffith.edu.au:10072/56873","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10072/56873","pdf_url":null,"source":{"id":"https://openalex.org/S7407064376","display_name":"Griffith Research Online","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W98914485","https://openalex.org/W157768196","https://openalex.org/W240278804","https://openalex.org/W1514050644","https://openalex.org/W1537142208","https://openalex.org/W1571851173","https://openalex.org/W1820801730","https://openalex.org/W1963807217","https://openalex.org/W1981032314","https://openalex.org/W1986412339","https://openalex.org/W1990513740","https://openalex.org/W2004519088","https://openalex.org/W2013028628","https://openalex.org/W2018147987","https://openalex.org/W2019027618","https://openalex.org/W2024751123","https://openalex.org/W2033170797","https://openalex.org/W2047168655","https://openalex.org/W2057593048","https://openalex.org/W2059911145","https://openalex.org/W2072888154","https://openalex.org/W2078006025","https://openalex.org/W2084208942","https://openalex.org/W2088577289","https://openalex.org/W2091775201","https://openalex.org/W2105202260","https://openalex.org/W2105762786","https://openalex.org/W2115539917","https://openalex.org/W2129179588","https://openalex.org/W2130819421","https://openalex.org/W2166114521","https://openalex.org/W2799726087","https://openalex.org/W2973008651","https://openalex.org/W3122041383"],"related_works":["https://openalex.org/W2113129061","https://openalex.org/W8814233","https://openalex.org/W7110852729","https://openalex.org/W2910367984","https://openalex.org/W2133919423","https://openalex.org/W2608459207","https://openalex.org/W2593190248","https://openalex.org/W7051733580","https://openalex.org/W6997316967","https://openalex.org/W4385892370"],"abstract_inverted_index":{"Purpose":[0],"In":[1],"spite":[2],"of":[3,14,28,63,65,73,128,140,147,154,164,167,208,228,235,267,272,281,295],"facilitating":[4],"and":[5,38,59,80,99,131,150,171,191,195,238,252,259,290,294],"motivating":[6],"factors":[7,34,135,168,284,297],"in":[8,22,45,68,178,210,278,304],"the":[9,12,29,40,53,61,74,95,106,114,120,126,132,138,162,174,186,204,211,232,249,279,283],"external":[10],"environment,":[11],"implementation":[13,58,67,142,206,303],"new":[15,246],"management\u2010accounting":[16],"techniques":[17],"as":[18,287],"activity\u2010based":[19],"costing":[20],"(ABC)":[21],"companies":[23,77],"is":[24,31],"disappointing.":[25],"The":[26,110,215,243,270],"aim":[27],"study":[30,159,244,273],"to":[32,42,91,104,122,182,197,218,223,248,262,275,301],"determine":[33],"that":[35,113,118,161,201,298],"catalyse,":[36],"facilitate":[37],"motivate":[39,137,291],"decision":[41,121],"implement":[43,123],"ABC":[44,57,66,124,141,209,220,236,292,302],"Jordanian":[46,75,212],"industrial":[47,76,213],"companies.":[48,180],"Additional":[49],"objectives":[50],"include":[51,143],"determining":[52],"problems":[54],"associated":[55],"with":[56,255],"assessing":[60],"degree":[62],"success":[64],"Jordan.":[69,305],"Design/methodology/approach":[70],"A":[71],"sample":[72],"was":[78,84,125,221],"selected":[79],"a":[81,87,264],"questionnaire":[82],"survey":[83],"employed":[85],"using":[86],"five\u2010point":[88],"Likert":[89],"scale":[90],"collect":[92],"data":[93],"from":[94,257],"financial":[96],"managers,":[97],"descriptive":[98],"analytical":[100],"statistics":[101],"were":[102,199],"used":[103],"analyze":[105],"collected":[107],"data.":[108],"Findings":[109],"findings":[111],"indicate":[112],"most":[115,133],"important":[116],"factor":[117],"facilitates":[119],"provision":[127],"adequate":[129],"training":[130],"influential":[134],"which":[136,285],"process":[139,188],"an":[144,151],"increasing":[145,152],"proportion":[146],"overhead":[148],"costs,":[149],"number":[153],"product":[155],"variants.":[156],"Consequently,":[157],"this":[158],"found":[160,222],"interaction":[163],"three":[165],"types":[166],"(catalysts,":[169],"facilitators":[170],"motivators)":[172],"create":[173,263,299],"potential":[175],"for":[176],"change":[177,183,187,198],"these":[179],"Barriers":[181],"could":[184],"make":[185],"slower,":[189],"hindering,":[190],"even":[192],"preventing":[193],"change;":[194],"barriers":[196,300],"identified":[200],"may":[202],"explain":[203],"differing":[205],"rates":[207],"sector.":[214],"greatest":[216],"barrier":[217],"implementing":[219],"be":[224],"its":[225],"high":[226,233],"cost":[227,234],"implementation,":[229],"followed":[230],"by":[231],"consultancy":[237],"computer":[239],"staff":[240],"time.":[241],"Originality/value":[242],"adds":[245],"elements":[247],"institutional":[250],"approach,":[251],"integrates":[253],"it":[254],"concepts":[256],"psychology":[258],"organizational":[260],"culture,":[261],"better":[265],"understanding":[266,282],"management":[268],"accounting.":[269],"results":[271],"contribute":[274],"existing":[276],"knowledge":[277],"area":[280],"act":[286],"catalysts,":[288],"facilitate,":[289],"innovation":[293],"those":[296]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
