Karaduman2The Link between Competitive Strategies, Activity Based Costing Implementation and Organizational Performance
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 2
Abstract
This paper investigates the link between competitive strategies of cost leadership and differentiation with activity based costing(ABC) implementation and organizational performance, and the mediating role of ABC implementation on the relationship between competitive strategies and organizational performance. A SEM-PLS3 is applied to analyze the survey data collected from 114 valid responses of Iraqi manufacturing companies. The findings reported in this paper revealthat there are significant relationships between cost leadership strategy, ABC implementation and organizational performance. ABC implementation and organizational performance is found to be significantly and positively related. Conversely, the paper found a negative but significant relationship between differentiation strategy and ABC implementation. The findings of this study also demonstrates no significant relationship between differentiation strategy and organizational performance. This paper provides evidence that ABC implementation acts as a mediator between competitive strategies and organizational performance.
Authors and Affiliations
Faeq Malallah Mahmood Albalaki, Zarifah Abdullah, Hasnah Kamardin
Keywords
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