"The influence of activity-based costing implementation on firm perform" by Duc Cuong Pham, La Soa Nguyen et al.
This study aims to investigate the influence of implementation of Activity-based-costing (ABC) method on Vietnamese firms’ performance. The research is based on agency theory, uncertainty theory, sociological theory and literature review to construct model with seven hypotheses. Research data was collected from 112 mining companies with 1,008 observations and data was analyzed by Cronbach Anpha, Exploratory Factor Analysis, and Regression. Results from the study firstly show that environmental uncertainty and market orientation are significant factors enhancing the successful implementation ...
Source: uow.edu.au