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Adoption factors for the implementation of activity based costing systems : A case study of the Libyan cement industry

Elagili, G 2015, Adoption factors for the implementation of activity based costing systems : A case study of the Libyan cement industry , PhD thesis, University of Salford.

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This study aims to identify and assess the viability of the adoption and implementation of the Activity-Based Costing (ABC) system in the Libyan cement industry (LCI). The main expected contribution to knowledge is represented in the development of an analytical framework on the adoption factors of the ABC system in the LCI. The originality in the current study lies in bridging the gap in the knowledge and understanding of ABC system practices in the Libyan context. This study is the first to be conducted in a Libyan context as no previous empirical research has been undertaken on the subject of the ABC system in the Libyan environment. From this research it is expected that a deep understanding of the key factors that would encourage other Libyan organizations to adopt the ABC system can be gained which, in turn, would help them to become more efficient and more effective (by providing these organizations with a clear picture of where resources are being spent and whether money is being made or lost). The research started by gathering the adoption factors (eight factors) of the Activity-Based Costing system through addressing and analysing the literature published since 1987. Ascertaining these adoption factors helped the researcher in the framing of the interview questions; these factors were used as a guide to collect and assess the relevant data for this study in order to obtain valid results. The interpretivism philosophy was selected for this research. The research method used was the qualitative research method and the research strategy was multiple embedded case studies. The main data was gathered via face-to-face semi-structured interviews and documentation and direct observation were also used as other sources of evidence to enhance the research validity and reliability. The semi-structured interviews were conducted with employees from the top, middle and shop floor levels of the Ahlia Cement Company and the Libyan Cement Company. The various data were collected and analysed systematically by using thematic analysis. The results of the study show that ABC can be adopted in the Libyan cement industry due to the existence of most of the necessary factors required for the adoption of the ABC system in the Libyan cement environment. Key words: Activity-Based Costing, traditional cost accounting, the Libyan cement industry.

Item Type: Thesis (PhD)
Contributors: Ruddock, L (Supervisor)
Themes: Built and Human Environment
Schools: Schools > School of the Built Environment
Funders: University of Benghazi
Depositing User: GY Elagili
Date Deposited: 28 Jul 2015 10:03
Last Modified: 05 Apr 2016 19:30

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