The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector
The objective of this study was to assess the mediating impacts of behavioral preferences on the contributions of companies’ contingency factors on ABC implementation. The study was conducted in Tanzania where the primary data were collected from 107 sample of service companies based on cross-secti...
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| Format: | Article |
| Language: | English |
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Universidade do Estado de Santa Catarina (UDESC)
2025-07-01
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| Series: | Revista Brasileira de Contabilidade e Gestão |
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| Online Access: | https://revistas.udesc.br/index.php/reavi/article/view/25191 |
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| author | Godfrey Molela Pendo Kasoga Ismail Ismail |
| author_facet | Godfrey Molela Pendo Kasoga Ismail Ismail |
| author_sort | Godfrey Molela |
| collection | DOAJ |
| description |
The objective of this study was to assess the mediating impacts of behavioral preferences on the contributions of companies’ contingency factors on ABC implementation. The study was conducted in Tanzania where the primary data were collected from 107 sample of service companies based on cross-sectional survey design. Analysis was done on the partial least squares - structural equation modeling (PLS-SEM) using SmartPLS4 software and SPSS 28.0.1. Results showed that, of the three elements of behavioral preferences it was only perceived usefulness and perceived ease of use that positively mediated the causal relationships between the competitiveness, business culture and ABC implementation.
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| format | Article |
| id | doaj-art-2a5138a62bcd4e8eb8c5c3d10165af6b |
| institution | Matheson Library |
| issn | 2764-7471 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universidade do Estado de Santa Catarina (UDESC) |
| record_format | Article |
| series | Revista Brasileira de Contabilidade e Gestão |
| spelling | doaj-art-2a5138a62bcd4e8eb8c5c3d10165af6b2025-07-08T09:37:46ZengUniversidade do Estado de Santa Catarina (UDESC)Revista Brasileira de Contabilidade e Gestão2764-74712025-07-01142510.5965/2764747114252025020The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service SectorGodfrey Molela0Pendo Kasoga1Ismail Ismail2The University of DodomaThe University of DodomaThe University of Dodoma The objective of this study was to assess the mediating impacts of behavioral preferences on the contributions of companies’ contingency factors on ABC implementation. The study was conducted in Tanzania where the primary data were collected from 107 sample of service companies based on cross-sectional survey design. Analysis was done on the partial least squares - structural equation modeling (PLS-SEM) using SmartPLS4 software and SPSS 28.0.1. Results showed that, of the three elements of behavioral preferences it was only perceived usefulness and perceived ease of use that positively mediated the causal relationships between the competitiveness, business culture and ABC implementation. https://revistas.udesc.br/index.php/reavi/article/view/25191ABC ImplementationContingency FactorsBehavioral PreferencesTanzanian Service Sector |
| spellingShingle | Godfrey Molela Pendo Kasoga Ismail Ismail The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector Revista Brasileira de Contabilidade e Gestão ABC Implementation Contingency Factors Behavioral Preferences Tanzanian Service Sector |
| title | The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector |
| title_full | The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector |
| title_fullStr | The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector |
| title_full_unstemmed | The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector |
| title_short | The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector |
| title_sort | role of mediated contingency factors towards successful implementation of activity based costing evidence from tanzanian service sector |
| topic | ABC Implementation Contingency Factors Behavioral Preferences Tanzanian Service Sector |
| url | https://revistas.udesc.br/index.php/reavi/article/view/25191 |
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