ISSN: 2225-8329
Open access
The adoption of Activity Based costing (ABC) is generally higher in developed countries compared to developing countries. Key benefits of ABC include more accurate product costing which can increase profitability and competitiveness. Successful ABC implementation requires addressing behavioural, technical, and organizational factors. While ABC can provide benefits, cultural and organizational issues have caused implementation failures in some settings. The research aims to explore the factors influencing the adoption of Activity-Based Costing ABC in higher education institutions, specifically in private universities in Malaysia by using Technology Acceptance Model (TAM). It also aims to fill the research gap in adopting ABC in the higher education sector. The study will investigate the personal innovativeness, perceived security, usefulness, and social influences and their relationship to adopting ABC. This article focuses on the adoption of activity-based costing (ABC) in private universities in Malaysia. ABC is a management accounting process that assigns resource costs to products based on activity. This study contributes significantly to the understanding of management accounting practices within educational institutions. By applying the Technology Acceptance Model (TAM) framework to Activity-Based Costing (ABC) adoption in the context of a Malaysian private university, the study extends the applicability of TAM beyond its traditional domain of technology acceptance studies. It provides valuable insights into the adoption of ABC within the education sector, particularly in Malaysian private universities, thereby filling a gap in the literature. The study will use quantitative research methods, including surveys and statistical analysis, to collect and analyse data. The findings of this research will contribute to the understanding of the adoption of ABC in the higher education sector and provide insights for decision-makers in implementing ABC in universities. This research study utilized a deductive approach with quantitative methods of survey questionnaires from 394 respondents.
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