نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2017

الى

2018

اسم الطالب

Mohmmad Wael Alshawabka

ملخص الرسالة

The aim of this study was to explore the extent to which Attribute Based Costing (ABCII) can be implemented in the Jordanian public industrial companies. Additionally, the study aimed at identifying the availability of basic factors required it implement the system. Finally, the study aimed at investigating the impact of companies’ type, age, and size on the implementation of the system. The population of the study comprised managers, assistant mangers, and accountants in 63 companies, a total of 150 questionnaires were distributed and 142 were returned, 4 were excluded. The final number of questionnaires used in this study were 138 questionnaires with a response rate of 92%. The results showed a moderate extent of system implementation probability and moderate level of the system required elemnets availability, a moderate level of technological and accounting systems and a wreak level of top management perceptions of system benefits. Finally, the results revealed that there were no significant effects of companies’ type, age, and size on the implementation of the system. Furthermore, the findings underlined that there were no significant differences among the means of respondent’sestimations towards probability of system implementation in favor of company’scharacteristics. The study recommended that the system should be adopted by the industrial companies and to enhance their management conviction in the system due to its various benefits, clarifying the significance of the system for employee and utilizing it human capital in implementing the system.