Behavioral Aspects of IT Employees Towards Problems and Prospects of Activity Based Costing (ABC)

NERALLA, NARSAIAH NERALLA (2019) Behavioral Aspects of IT Employees Towards Problems and Prospects of Activity Based Costing (ABC). International Journal of Engineering and Management Research, 9 (2). pp. 190-205. ISSN 23946962

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Abstract

Activity Based Costing (ABC) is a new variant in cost
management practices emerged in 1980’s, which caters to the
needs of organizations in effective control and monitoring cost
and better management of profitability. The success of ABC
duly depends on articulation of implementation of ABC and
the outcome of Activity Based Cost and Management
(ABCM). Though employees experience a positive outcome, it
is beyond doubt that they can support the ABC rather
resisting the same. The main objective of this paper is to
examine the perception of IT companies’ employees’ towards
implementation of Activity-Based Costing(ABC). A normative
list of benefits concerning the ability of ABC systems to
redirect the behavior of individuals was abstracted from the
interviews opinion and compared to the perceived benefits
gathered from interviews with firm employees. This will
permit IT Companies and provides relevant information that
will enable them to make better decisions with regard to
measure the successful implementation of ABC in IT
Companies.

Item Type: Article
Uncontrolled Keywords: Activity Based Costing, Information Technology, Behavioral Aspects, Implementation, Adoption
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Department of Accounting > Research papers
Depositing User: ePrints Depositor
Date Deposited: 03 Oct 2024 12:41
Last Modified: 03 Oct 2024 12:41
URI: https://eprints.cihanuniversity.edu.iq/id/eprint/1366

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