The Role of Actor- Network Theory in the Effective Implementation of Activity- Based Costing: Case Study in Construction Company

نوع المستند : المقالة الأصلية

المؤلفون

1 PhD Candidate at King Saud University, College of Business Administration, Riyadh, KSA

2 Assistant Professor of Accounting at King Saud University, College of Business Administration, Riyadh, KSA

المستخلص

This research explores the adoption of Activity-Based Costing (ABC) in a Saudi Arabian construction company, highlighting its necessity due to the inadequacies of traditional cost accounting systems in the face of globalization and technological advancements. While earlier research has examined the adoption of ABC across different global settings, its implementation within the construction industry remains a novel area of study. This research examines the utilization of the ABC system within a construction firm, with a particular emphasis on the factors that impacted the implementation. A case study has been conducted to obtain a comprehensive image of the firm's experiment with ABC adoption. Data were gathered through interviews with seven key personnel engaged in the ABC implementation process, offering insights into the factors influencing its adoption. Utilizing Actor-network theory (ANT), the research traced vital actors, both human and non-human, as they played roles in adapting ABC, revealing a complex interplay of diverse actors that enabled the effective integration and operation of the ABC system. Underscoring the complexity and the necessity of a coordinated network of actors to effectively adopt sophisticated costing methods such as ABC in the construction industry, this research contributes valuable insights. It suggests that the success of such implementations depends heavily on a well-coordinated network of actors who can dynamically interact and adapt to the evolving organizational and technological landscape.

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