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

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...

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Main Authors:	ABdul Wahab, Ainol Basirah, Mohamad, Muslim Har Sani, Mohd Said, Julia
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) 2018
Subjects:	HJ Public Finance HJ7451 Expenditures. Government spending HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/63848/ http://irep.iium.edu.my/63848/ http://irep.iium.edu.my/63848/2/ABC%20in%20AG%20Paper.pdf

id	iium-63848
recordtype	eprints
spelling	iium-638482018-06-10T04:36:17Z http://irep.iium.edu.my/63848/ The implementation of activity-based costing in the Accountant General’s Department of Malaysia ABdul Wahab, Ainol Basirah Mohamad, Muslim Har Sani Mohd Said, Julia HJ Public Finance HJ7451 Expenditures. Government spending HJ9701 Public accounting 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. Faculty of Economics and Management, Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) 2018 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63848/2/ABC%20in%20AG%20Paper.pdf 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 http://ejournal.ukm.my/ajac/article/view/25267/7774
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ Public Finance HJ7451 Expenditures. Government spending HJ9701 Public accounting
spellingShingle	HJ Public Finance HJ7451 Expenditures. Government spending HJ9701 Public accounting ABdul Wahab, Ainol Basirah Mohamad, Muslim Har Sani Mohd Said, Julia The implementation of activity-based costing in the Accountant General’s Department of Malaysia
description	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.
format	Article
author	ABdul Wahab, Ainol Basirah Mohamad, Muslim Har Sani Mohd Said, Julia
author_facet	ABdul Wahab, Ainol Basirah Mohamad, Muslim Har Sani Mohd Said, Julia
author_sort	ABdul Wahab, Ainol Basirah
title	The implementation of activity-based costing in the Accountant General’s Department of Malaysia
title_short	The implementation of activity-based costing in the Accountant General’s Department of Malaysia
title_full	The implementation of activity-based costing in the Accountant General’s Department of Malaysia
title_fullStr	The implementation of activity-based costing in the Accountant General’s Department of Malaysia
title_full_unstemmed	The implementation of activity-based costing in the Accountant General’s Department of Malaysia
title_sort	implementation of activity-based costing in the accountant general’s department of malaysia
publisher	Faculty of Economics and Management, Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF)
publishDate	2018
url	http://irep.iium.edu.my/63848/ http://irep.iium.edu.my/63848/ http://irep.iium.edu.my/63848/2/ABC%20in%20AG%20Paper.pdf
first_indexed	2023-09-18T21:30:34Z
last_indexed	2023-09-18T21:30:34Z
_version_	1777412482443247616

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

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