The Role of Actor- Network Theory in the Effective Implementation of Activity- Based Costing: Case Study in Construction Company | ||
| مجلة الاسکندرية للبحوث المحاسبية | ||
| Article 15, Volume 8, Issue 3, September 2024, Pages 59-85 PDF (1.16 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/aljalexu.2024.379192 | ||
| Authors | ||
| Kamilah Almousa1; Mohamed Ibrahim Almofleh2 | ||
| 1PhD Candidate at King Saud University, College of Business Administration, Riyadh, KSA | ||
| 2Assistant Professor of Accounting at King Saud University, College of Business Administration, Riyadh, KSA | ||
| Abstract | ||
| This research explores the adoption of Activity-Based Costing (ABC) in a Saudi Arabian construction company, highlighting its necessity due to the inadequacies of traditional cost accounting systems in the face of globalization and technological advancements. While earlier research has examined the adoption of ABC across different global settings, its implementation within the construction industry remains a novel area of study. This research examines the utilization of the ABC system within a construction firm, with a particular emphasis on the factors that impacted the implementation. A case study has been conducted to obtain a comprehensive image of the firm's experiment with ABC adoption. Data were gathered through interviews with seven key personnel engaged in the ABC implementation process, offering insights into the factors influencing its adoption. Utilizing Actor-network theory (ANT), the research traced vital actors, both human and non-human, as they played roles in adapting ABC, revealing a complex interplay of diverse actors that enabled the effective integration and operation of the ABC system. Underscoring the complexity and the necessity of a coordinated network of actors to effectively adopt sophisticated costing methods such as ABC in the construction industry, this research contributes valuable insights. It suggests that the success of such implementations depends heavily on a well-coordinated network of actors who can dynamically interact and adapt to the evolving organizational and technological landscape. | ||
| Keywords | ||
| Traditional Cost Accounting Systems; Activity-Based Costing (ABC); Actor-Network Theory (ANT); Qualitative Case study; Construction Company | ||
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