The implementation of activity-based costing in the Accountant General’s Department of Malaysia

ABdul Wahab, Ainol Basirah and Mohamad, Muslim Har Sani and Mohd Said, Julia (2018) The implementation of activity-based costing in the Accountant General’s Department of Malaysia. Asian Journal of Accounting and Finance, 9. pp. 75-89. ISSN 2180-3838

PDF - Published Version Restricted to Repository staff only Download (678kB) | Request a copy

Abstract

This research aims to provide insights into the process of implementing an Activity-Based Costing (ABC) system in the Accountant General’s Department of Malaysia (AGD). Additionally, this paper examines the critical factors that influence the success of the ABC implementation process, the usefulness of the ABC system and the challenges faced during the process of implementation. Using a single case study approach, this research uses semi-structured interviews, a self-developed questionnaire survey and a documents review as methods of data collection. The findings show that the most critical factors impacting the success of ABC implementation in the AGD are related to the technicality of the ABC system during the design stage. However, findings also reveal that the ABC information derived from the ABC system has limited use. This study makes a contribution to the empirical literature on the application of the New Public Management (NPM) mechanism, particularly the adoption of a private sector management technique in the context of a public sector organization in a developing country.

Item Type:	Article (Journal)
Additional Information:	2144/63848
Uncontrolled Keywords:	activity-based costing; new public management; public sector organization
Subjects:	H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ7451 Expenditures. Government spending H Social Sciences > HJ Public Finance > HJ9701 Public accounting
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Muslim Har Sani Mohamad
Date Deposited:	24 May 2018 15:03
Last Modified:	10 Jun 2018 12:36
URI:	http://irep.iium.edu.my/id/eprint/63848

Actions (login required)

View Item