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Institutional Isomorphism and Adoption of Activity-Based Costing in Tanzanian Manufacturing Sector

Article scientifique 2023 Anglais

Résumé

This study aimed to ascertain the correlation between the three forces of institutional isomorphism and the adoption of different levels of activity-based costing (ABC) by manufacturing companies in Tanzania. A cross-sectional survey design was executed to collect the primary data from the three research areas: Dar es Salaam, Arusha, and Dodoma regions. The study employed the multinomial logistic regression model (MLRM) to analyse the quantitative data from a sample of 188 manufacturing companies. The analytical results show that only normative pressures positively correlated with level 2 of ABC adoption, while mimetic and coercive pressures positively correlated with level 3. Level 4 of ABC adoption positively correlated with mimetic pressures, while level 5 was found to correlate with coercive pressures only positively.

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Molela, G., Kasoga, P., Ismail, I. (2023). Institutional Isomorphism and Adoption of Activity-Based Costing in Tanzanian Manufacturing Sector. https://doi.org/10.25159/1998-8125/14132

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Auteur(s)

Godfrey Frank Molela Pendo Shukrani Kasoga Ismail Ismail

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