Resumen

MOLELA, Godfrey; KASOGA, Pendo  y  ISMAIL, Ismail Juma. Institutional Isomorphism and Adoption of Activity-Based Costing in Tanzanian Manufacturing Sector. SABR [online]. 2023, vol.27, pp.1-12. ISSN 1998-8125.  http://dx.doi.org/10.25159/1998-8125/14132.

This study aimed to ascertain the correlation between the three forces of institutional isomorphism and the adoption of different levels of activity-based costing (ABC) by manufacturing companies in Tanzania. A cross-sectional survey design was executed to collect the primary data from the three research areas: Dar es Salaam, Arusha, and Dodoma regions. The study employed the multinomial logistic regression model (MLRM) to analyse the quantitative data from a sample of 188 manufacturing companies. The analytical results show that only normative pressures positively correlated with level 2 of ABC adoption, while mimetic and coercive pressures positively correlated with level 3. Level 4 of ABC adoption positively correlated with mimetic pressures, while level 5 was found to correlate with coercive pressures only positively.

Palabras clave : Institutional Isomorphism; Innovation Adoption; Activity-based Costing (ABC); Implementation Levels; Manufacturing Sector.

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