Activity-based management system implementation in higher education institution: Benefits and challenges
Purpose – The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions.It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education envir...
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| Format: | Article |
| Language: | English |
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Emerald Group Publishing Limited
2010
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| Online Access: | https://repo.uum.edu.my/id/eprint/4404/1/Ac.pdf |
| _version_ | 1825740313513164800 |
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| author | Ismail, Noor Azizi |
| author_facet | Ismail, Noor Azizi |
| author_sort | Ismail, Noor Azizi |
| collection | UUM |
| description | Purpose – The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions.It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education environment. Design/methodology/approach – This paper adopts a combination of case study and survey
approaches. It also uses SAS ABM software to transform the ABC model into a working model. Findings – The results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators.However,several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation. Originality/value – This is the first paper that investigates the feasibility of ABM system
implementation in higher education institution in Malaysia. It is also the first to use specific software to transform the ABC into a working model. |
| first_indexed | 2024-07-04T05:24:58Z |
| format | Article |
| id | uum-4404 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:24:58Z |
| publishDate | 2010 |
| publisher | Emerald Group Publishing Limited |
| record_format | eprints |
| spelling | uum-44042016-04-25T01:49:44Z https://repo.uum.edu.my/id/eprint/4404/ Activity-based management system implementation in higher education institution: Benefits and challenges Ismail, Noor Azizi HD28 Management. Industrial Management LB2300 Higher Education Purpose – The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions.It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education environment. Design/methodology/approach – This paper adopts a combination of case study and survey approaches. It also uses SAS ABM software to transform the ABC model into a working model. Findings – The results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators.However,several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation. Originality/value – This is the first paper that investigates the feasibility of ABM system implementation in higher education institution in Malaysia. It is also the first to use specific software to transform the ABC into a working model. Emerald Group Publishing Limited 2010 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/4404/1/Ac.pdf Ismail, Noor Azizi (2010) Activity-based management system implementation in higher education institution: Benefits and challenges. Campus-Wide Information Systems, 27 (1). pp. 40-52. ISSN 1065-0741 http://dx.doi.org/10.1108/10650741011011273 doi:10.1108/10650741011011273 doi:10.1108/10650741011011273 |
| spellingShingle | HD28 Management. Industrial Management LB2300 Higher Education Ismail, Noor Azizi Activity-based management system implementation in higher education institution: Benefits and challenges |
| title | Activity-based management system implementation in higher education institution: Benefits and challenges |
| title_full | Activity-based management system implementation in higher education institution: Benefits and challenges |
| title_fullStr | Activity-based management system implementation in higher education institution: Benefits and challenges |
| title_full_unstemmed | Activity-based management system implementation in higher education institution: Benefits and challenges |
| title_short | Activity-based management system implementation in higher education institution: Benefits and challenges |
| title_sort | activity based management system implementation in higher education institution benefits and challenges |
| topic | HD28 Management. Industrial Management LB2300 Higher Education |
| url | https://repo.uum.edu.my/id/eprint/4404/1/Ac.pdf |
| work_keys_str_mv | AT ismailnoorazizi activitybasedmanagementsystemimplementationinhighereducationinstitutionbenefitsandchallenges |