The Impact of Non-Accounting Ownership and Top Management Support on (ABC) Adoption among Service Companies in Jordan: Proposed Conceptual Framework

Abstract

Accurate costing information is crucial for services businesses and information for strategic decision, to maintain a competitive advantage over its competitor's Traditional costing system leads to cost information distortion ,therefor the management of these businesses to Activity Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Prior research in developed countries showed impact adoption of ABC for many of companies for different sectors However in developing countries there are shortage in these studies. In order to achieve the high degree of adopting ABC in developing countries. This paper proposes a conceptual framework to investigate the factors influences on the success of ABC through non-accounting ownership, top management and ABC adoption among Service Companies listed on the Amman Stock   Exchange (ASE).