Activity-based costing technology adoption in Australian universities
Frontiers in Psychology, ISSN: 1664-1078, Vol: 14, Page: 1168955
2023
- 2Citations
- 21Captures
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Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Article Description
Strategic cost management is vital to the Australian university sector’s performance, and activity-based costing (ABC) is a widely accepted and used accounting technology assisting with this. We examine the status of ABC technology adoption in two categories—adopters and non-adopters of the technology—informed by Technology Diffusion Framework, Social Cognitive Theory and Dynamic Theory of Strategy. The study collected data by sending a pilot-tested survey questionnaire to senior executives for electronic completion. From the 39 universities that elected to participate, 24 usable responses were received, representing a 61% response rate. The data were analyzed using cognitive characteristics supported by Social Cognitive Theory, and organizational characteristics supported by the Dynamic Theory of Strategy of universities ABC technology adopter and non-adopter status. Cognitive characteristics provide a qualitative explanation, but selected determinants show no statistical significance. Organizational characteristics also provide a qualitative explanation and show organizational revenue is the most significant determinant; followed by universities located outside the cities, and in the southern part of Australia, have more propensity for ABC technology adoption.
Bibliographic Details
http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=85164957878&origin=inward; http://dx.doi.org/10.3389/fpsyg.2023.1168955; http://www.ncbi.nlm.nih.gov/pubmed/37448710; https://www.frontiersin.org/articles/10.3389/fpsyg.2023.1168955/full; https://dx.doi.org/10.3389/fpsyg.2023.1168955; https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2023.1168955/full
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