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المؤلفMardini, Ghassan H.
المؤلفMah'd, Osama A.E.
تاريخ الإتاحة2022-12-25T10:50:04Z
تاريخ النشر2022-09-06
اسم المنشورMiddle East Journal of Management
المعرّفhttp://dx.doi.org/10.1504/MEJM.2022.126315
الاقتباسMardini, G. H., & Mah'd, O. A. (2022). The extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities. Middle East Journal of Management, 9(6), 706-722.
الرقم المعياري الدولي للكتاب2050-3636
معرّف المصادر الموحدhttp://hdl.handle.net/10576/37565
الملخصThis research focuses on the application of activity-based budgeting (ABB) through the use of the institutional theory perspective. It explores the views of academic deans, academic heads of departments and administrative heads of departments, on activity-based models in some Middle Eastern (ME) public universities. This research employed a semi-structured interviews approach with 29 respondents in four public universities across a variety of ME countries. The results show that the extent of ABB ranges from being non-existent to having minimal application in these public universities. The respondents believe that ABB would enhance the universities' performances, but there is a concern that the cost of ABB systems is greater than the resultant expected benefits would warrant. They believe that applying ABB in their operation is possible, and would enhance the quality of information. As a practical implication of the current study, universities are recommended to search for the best cost driver for each activity in order to properly allocate the indirect costs to the operational department. This examination of ME public universities offer great insights into the business administration techniques that are employed in academic institutions.
اللغةen
الناشرInderscience
الموضوعactivity-based budgeting
ABB
Middle Eastern universities
institutional theory
العنوانThe extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities
النوعArticle
الصفحات706-722
رقم العدد6
رقم المجلد9
ESSN2050-3644
dc.accessType Abstract Only


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