Search
  Advanced Search
 
Journal search
Journal cover: Campus-Wide Information Systems

Campus-Wide Information Systems

ISSN: 1065-0741

Online from: 1984

Subject Area: Education

Content: Latest Issue | icon: RSS Latest Issue RSS | Previous Issues

Options: To add Favourites and Table of Contents Alerts please take a Emerald profile

Previous article.Icon: Print.Table of Contents.Next article.Icon: .

Activity-based management system implementation in higher education institution: Benefits and challenges


Document Information:
Title:Activity-based management system implementation in higher education institution: Benefits and challenges
Author(s):Noor Azizi Ismail, (College of Business, Universiti Utara Malaysia, Sintok, Malaysia)
Citation:Noor Azizi Ismail, (2010) "Activity-based management system implementation in higher education institution: Benefits and challenges", Campus-Wide Information Systems, Vol. 27 Iss: 1, pp.40 - 52
Keywords:Activity based costs, Activity based management, Malaysia, Universities
Article type:Case study
DOI:10.1108/10650741011011273 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:

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.



Fulltext Options:

Login

Login

Existing customers: login
to access this document

Login


- Forgot password?
- Athens/Institutional login

Purchase

Purchase

Downloadable; Printable; Owned
HTML, PDF (173kb)Purchase

To purchase this item please login or register.

Login


- Forgot password?

Recommend to your librarian

Complete and print this form to request this document from your librarian


Marked list


Bookmark & share

Reprints & permissions