The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector

The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector

The factors responsible for the successful implementation of activity-based costing (ABC) systems are still not much known especially among the developing countries. Additionally, there are still rooms for investigation into how external, internal and technological factors enhance the implementation...

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Main Author: Albalaki, Faeq Malallah Mahmood
Format: Thesis
Language:eng
eng
Published: 2019
Subjects:
HD58.9 Organizational Effectiveness.
Online Access:https://etd.uum.edu.my/7828/1/Depositpermission_s95435.pdf
https://etd.uum.edu.my/7828/2/s95435_01.pdf
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id my-uum-etd.7828
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdullah, Zarifah
Kamardin, Hasnah
topic HD58.9 Organizational Effectiveness.
spellingShingle HD58.9 Organizational Effectiveness.
Albalaki, Faeq Malallah Mahmood
The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
description The factors responsible for the successful implementation of activity-based costing (ABC) systems are still not much known especially among the developing countries. Additionally, there are still rooms for investigation into how external, internal and technological factors enhance the implementation of ABC and organizational performance. As such, this study employs the contingency theory to examine the relationships between contingency factors, ABC implementation success (ABCIS) and organizational performance, and the mediating effect of ABCIS on the relationships between contingency factors and organizational performance. This study is based on a questionnaire survey conducted on 114 respondents consisting of accounting managers of manufacturing industry in Iraq. The data collected was analyzed using both SPSS and PLS3-SEM. The results reveal that environmental uncertainty, market orientation, cost-leadership strategy, vertical decentralization and information technology (IT) have significant and positive effects on ABCIS. Differentiation strategy and horizontal decentralization have significant but negative effect on ABCIS. The results also demonstrate that ABCIS, cost-leadership strategy, vertical decentralization and IT have significant and positive effects on organizational performance. Horizontal decentralization shows a negative and significant association with performance, but there is no significant effect of environmental uncertainty, market orientation and differentiation strategy on organizational performance. Also, this study shows that ABCIS significantly mediates the relationship between environmental uncertainty, market orientation, cost-leadership strategy, differentiation strategy, IT and organizational performance. Meanwhile, the mediating effect of ABCIS is not significant on the decentralized structure-performance relationship. The results also support the combined effects of contingency factors on ABCIS and organizational performance. Finally, the results show that different contingency factors are correlated with ABC at different levels of implementation. This study theoretically contributes to a growing body of knowledge on the fit between contingency factors, ABC systems and organizational performance. Practically, the findings explain how contingencies and ABC systems enhance the performance of manufacturing companies.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Albalaki, Faeq Malallah Mahmood
author_facet Albalaki, Faeq Malallah Mahmood
author_sort Albalaki, Faeq Malallah Mahmood
title The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
title_short The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
title_full The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
title_fullStr The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
title_full_unstemmed The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector
title_sort effect of contingency factors and abc implementation success on organizational performance in iraqi manufacturing sector
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2019
url https://etd.uum.edu.my/7828/1/Depositpermission_s95435.pdf
https://etd.uum.edu.my/7828/2/s95435_01.pdf
_version_ 1747828272483270656
spelling my-uum-etd.78282020-09-15T01:02:12Z The effect of contingency factors and ABC implementation success on organizational performance in Iraqi manufacturing sector 2019 Albalaki, Faeq Malallah Mahmood Abdullah, Zarifah Kamardin, Hasnah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD58.9 Organizational Effectiveness. The factors responsible for the successful implementation of activity-based costing (ABC) systems are still not much known especially among the developing countries. Additionally, there are still rooms for investigation into how external, internal and technological factors enhance the implementation of ABC and organizational performance. As such, this study employs the contingency theory to examine the relationships between contingency factors, ABC implementation success (ABCIS) and organizational performance, and the mediating effect of ABCIS on the relationships between contingency factors and organizational performance. This study is based on a questionnaire survey conducted on 114 respondents consisting of accounting managers of manufacturing industry in Iraq. The data collected was analyzed using both SPSS and PLS3-SEM. The results reveal that environmental uncertainty, market orientation, cost-leadership strategy, vertical decentralization and information technology (IT) have significant and positive effects on ABCIS. Differentiation strategy and horizontal decentralization have significant but negative effect on ABCIS. The results also demonstrate that ABCIS, cost-leadership strategy, vertical decentralization and IT have significant and positive effects on organizational performance. Horizontal decentralization shows a negative and significant association with performance, but there is no significant effect of environmental uncertainty, market orientation and differentiation strategy on organizational performance. Also, this study shows that ABCIS significantly mediates the relationship between environmental uncertainty, market orientation, cost-leadership strategy, differentiation strategy, IT and organizational performance. Meanwhile, the mediating effect of ABCIS is not significant on the decentralized structure-performance relationship. The results also support the combined effects of contingency factors on ABCIS and organizational performance. Finally, the results show that different contingency factors are correlated with ABC at different levels of implementation. This study theoretically contributes to a growing body of knowledge on the fit between contingency factors, ABC systems and organizational performance. Practically, the findings explain how contingencies and ABC systems enhance the performance of manufacturing companies. 2019 Thesis https://etd.uum.edu.my/7828/ https://etd.uum.edu.my/7828/1/Depositpermission_s95435.pdf text eng staffonly https://etd.uum.edu.my/7828/2/s95435_01.pdf text eng public https://sierra.uum.edu.my/record=b1699020~S1 Ph.D. doctoral Universiti Utara Malaysia Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357. Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. Abdel-Maksoud, A., Dugdale, D., & Luther, R. (2005). Non-financial performance measurement in manufacturing companies. The British Accounting Review, 37(3), 261-297. Abdul Emam, H. A. (2006). The effect of organizational structure on the effectiveness of banking organizations. 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