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The Adoption of Activity-Based Costing and Contextual, Organizational and Behavioural Factors: Evidence from Sudan

This study contributes to the existing knowledge by investigating the extent of the adoption of activity-based costing as well as the influence of contextual, organizational and behavioural factors on ABC adoption in the context of developing countries, especially in Sudan. The data were collected from a sample of Sudanese manufacturing companies listed in the Ministry of Industry with a response rate of 76%. The findings indicate that the ABC adoption rate is about 42.1%. The results indicate that significant progress in updating cost and management information systems and adopting ABC compared to what it used to be, even though most companies are still using traditional techniques. Additionally, the study found that all the factors examined were significantly associated with the adoption of ABC. Particularly, the existence of a costing system was the most important factor that impact the adoption of ABC in SMCs. The study also confirms the critical role of organizational and behavioural factors with organizational support and adequacy of resources on ABC adoption.