Factors influencing the adoption and implementation of costing systems in non-financial companies operating in the portuguese and South African markets

Abstract

This is a survey-based work project with the purpose of identifying which costing systems are adopted/implemented by the largest non-financial companies in Portugal and South Africa, as well as the most influential contextual, organizational and technical factors in such adoption/implementation. Contextual factors as company size, cost structure, importance of cost information, service sector and national culture were found statistically significant. Regarding organizational and technical factors, the most relevant are difficulty in collecting required data and not meeting cost-benefit criteria. This WP provided direction for further research devoted to understand factors that influence the adoption and implementation of costing systems.