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ISSN: 2168-9601

Journal of Accounting & Marketing
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  • Review Article   
  • J Account Mark 2019, Vol 8(1): 310
  • DOI: 10.4172/2168-9601.1000310

Behavioral Aspects of it Employees towards Problems and Prospects of Activity Based Costing (ABC)

Narsaiah N*
Department of Accounting, Cihan University, Erbil, Kurdistan, Iraq
*Corresponding Author : Dr. Narsaiah N, Department of Accounting, Cihan University, Erbil, Kurdistan, Iraq, Tel: 9949082005, Email: [email protected]

Received Date: Jan 07, 2019 / Accepted Date: Mar 14, 2019 / Published Date: Mar 21, 2019


Activity Based Costing (ABC) is a new variant in cost management practices emerged in 1980’s, which caters to the needs of organizations in effective control and monitoring cost and better management of profitability. The success of ABC duly depends on articulation of implementation of ABC and the outcome of Activity Based Cost and Management (ABCM). Though employees experience a positive outcome, it is beyond doubt that they can support the ABC rather resisting the same. The main objective of this paper is to examine the perception of IT companies’ employees’ towards implementation of Activity-Based Costing (ABC). A normative list of benefits concerning the ability of ABC systems to redirect the behavior of individuals was abstracted from the interviews opinion and compared to the perceived benefits gathered from interviews with firm employees. This will permit IT Companies and provides relevant information that will enable them to make better decisions with regard to measure the successful implementation of ABC in IT Companies.

Keywords: Employees; Costing; Technology; Management

Citation: Narsaiah N (2019) Behavioral Aspects of it Employees towards Problems and Prospects of Activity Based Costing (ABC). J Account Mark 8: 310 Doi: 10.4172/2168-9601.1000310

Copyright: © 2019 Narsaiah N. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

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