The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange

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NASSERI AHMAD; MOHAMMADI MAHDI; Yazdifar Hassan

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 123-148

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Information Journal Paper

Title

The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange

Author(s)

NASSERI AHMAD | MOHAMMADI MAHDI | Yazdifar Hassan | Issue Writer Certificate

Keywords

Cost system designQ1

Activity-based costing (ABC)Q2

Product diversityQ1

Advanced manufacturing technology (AMT)Q1

Abstract

This paper examines the association among Product diversity, advanced manufacturing technology, and activity-based costing adoption. Current theories strongly suggest that Product diversity is a major determinant of the demand for ABC systems. To date, the results of empirical research on the relationship between Product diversity and ABC adoption, have mainly accomplished in advanced countries, have generally been inconclusive. These results illustrate that there either may be no strong relationship, or that methodological issues may have constantly prevented researchers from achieving definite findings. In addition, this research completed in Iran, as a developing country, uses a dataset of survey responses from 136 Iranian manufacturing firms in the Tehran Stock Exchange, with 23. 84% response rate, re-examines the relationship between Product diversity and ABC adoption. This study by Improving upon the measurement of Product diversity and distinguishing between ABC adoption as well as ABC use, examines whether the relationship is curvilinear or not, and/or is moderated by usage of AMT. This paper contributes to the literature by showing that Product diversity, on average, is positively related to both ABC adoption and ABC use; namely, these relationships are linear. Furthermore, the relationship between Product diversity and ABC use is not moderated by usage of AMT-that is-there is no interaction effect between AMT and Product diversity. However, AMT is positively related to ABC use.

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APA: Copy

NASSERI, AHMAD, MOHAMMADI, MAHDI, & Yazdifar, Hassan. (2019). The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 123-148. SID. https://sid.ir/paper/237924/en

Vancouver: Copy

NASSERI AHMAD, MOHAMMADI MAHDI, Yazdifar Hassan. The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):123-148. Available from: https://sid.ir/paper/237924/en

IEEE: Copy

AHMAD NASSERI, MAHDI MOHAMMADI, and Hassan Yazdifar, “The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 123–148, 2019, [Online]. Available: https://sid.ir/paper/237924/en

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