International Academic Journal of Accounting and Financial Management

  • ISSN 2454-2350

Investigate the Relationship between Behavioral Intention to Change the Activity-Basted Costing Management Systems and Performance in Small and Medium Manufacturing Enterprises in Kurdistan Province

Hasan Sanami and Abdolnaser Shojaei

Abstract: The aim of this study was to investigate the relationship between influence behavioral intention to change on the usage of the activity based costing/management system and firm performance in small and medium size manufacturer in Kurdistan province. The present study is an applied research and in terms of how to collect data, descriptive and correlational research. The population of study consisted all employees in small and medium size manufacturer in Kurdistan province that Stratified random sampling method was used for sampling. A sample of 410 employees was selected through Cochran's formula. For data collection standard questionnaire used and to analyze the data. Structural equation modeling with LISREL software was used. Cronbach's alpha was all the items are a good value. Results showed that Performance expectancy and Facilitating conditions not affected on Behavioral intentions to change but Ease Expected affected on Behavioral intentions to change. However, communication between Behavioral intentions to change on performance and activity base costing was meaningful.

Keywords: behavioral intention to change, activity based costing/management, acceptance of information technology model

Page: 14-21

Volume 1, Issue 1, 2014