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Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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Abstract

The research content of the thesis is to identify and measure the factors affecting activity-based costing (ABC) method in Mekong Delta’s enterprises. Besides, the study also examines the moderator role of transformational leadership styles in these links. Paper detecting indicates that there have been three factors impacting ABC method in Mekong Delta’s enterprises. These factors include competitive strategy, the awareness of ABC method and cost structure. In addition, transformational leadership styles positively regulate the above factors. With the above research results, business administrators can refer to the implementation of ABC method to create appropriate and useful information to enhance cost control as well as to serve management, and contribute contributing to the increase of enterprise value and sustainable development.

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Authors and Affiliations

  1. Tra Vinh University, Tra Vinh City, Vietnam

    Nguyen Thi My An & Nguyen Thi Thanh Thuy

Authors
  1. Nguyen Thi My An
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  2. Nguyen Thi Thanh Thuy
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Correspondence to Nguyen Thi Thanh Thuy .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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An, N.T.M., Thuy, N.T.T. (2024). Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_22

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