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
Related Articles
- EP ID EP399915
- DOI -
- Views 122
- Downloads 0
Managers Need to be Familiar and Deal with Occupational Safety and Health (OSH) Law in Bangladesh.
Ensuring the physical well-being of employees in the workplace is the primary goal of the safety and health management process. In recent years the human resource management has emphasized on occupational health and safe...
Effect of Job Satisfaction and Organizational Culture of Employee Performance Througha Organizational Commitment in Public Service Units DistricJember
This research aims to examine the influence the job satisfaction and organizational culture of emloyee performance through a organizational commitment in Public Service Units DistricJember. This study is also used organi...
The Influence Of Investment Decisions, Funding Decisions And Dividend Policies On Financial Performance And The Value Of Banking Companies Listed In Indonesia Stock Exchange
This study aims to analyze (1) the influence of investment decisions on financial performance and corporate value; (2) funding decision on financial performance and corporate value; (3) divident policy on financial perfo...
The Role Played By GDP, Exchange Rate, FDI onthe Exports in Textile Industry in India
The research paper aims at reviewing researches conducted in the area of determinants of and factors affecting the export performance of textile industry. The tools used by the various researchers and their findings are...
Barriers’ analysis for implementing Green Supply Chain: a case study in Morocco
The purpose of this paper is to develop a structural model of the barriers to implement Green Supply Chain (GSC) in Morocco. Interpretive Structural Modeling (ISM) and MICMAC approaches have been used to identify and cla...