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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN IIJSE
Asri Usman
Universitas Hasanuddin, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Comparative Analysis of Activity-Based Costing Implementation: Developed vs Developing Countries Asri Usman; Alimuddin Alimuddin; Nurul Aulia Hidayat; Nurul Maghfirah Sultan; Muthmainnah Muthmainnah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9107

Abstract

Activity-Based Costing (ABC) has been widely recognized as an innovative management accounting method designed to improve cost accuracy and managerial decision-making. However, previous studies show that its implementation varies significantly between developed and developing countries due to differences in institutional readiness and economic capacity. This research addresses the problem of uneven adoption and fragmented empirical evidence regarding ABC implementation across countries with different economic classifications. Therefore, this study aims to compare the adoption of ABC in developed and developing countries, identify the main drivers and barriers influencing its implementation, and propose suitable adaptation strategies for developing economies. Using a descriptive qualitative literature review method, this study analyzes ten peer-reviewed international articles published between 2000 and 2025, representing five developed and five developing countries. The results indicate that developed countries successfully implement ABC due to strong technological infrastructure, competent human resources, top management commitment, and competitive business environments. In contrast, developing countries face challenges such as limited information technology, high implementation costs, insufficient managerial competence, and organizational resistance to change. This study concludes that the effectiveness of ABC is highly context-dependent and influenced by institutional and economic conditions. Practically, the study suggests adaptive strategies including gradual implementation, capacity building, and policy support to enhance ABC adoption in developing countries.
ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review Rousilita Suhendah; Elsa Imelda; Ivan Kanel; Arifuddin Arifuddin; Asri Usman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6604

Abstract

Purpose: This study examines how Environmental, Social, and Governance (ESG) criteria integrate with the Knowledge-Based View (KBV) within strategic knowledge management to generate sustainable value and competitive advantage. Research Methodology: A Systematic Literature Review (SLR) was conducted using a structured PRISMA-based protocol to identify and select relevant scientific articles. The selected studies were analyzed using thematic and narrative approaches to explore conceptual developments, empirical findings and research gaps. Results: The findings reveal that ESG has evolved from a non-financial reporting mechanism to a strategic information system embedded in organizational knowledge processes. The results indicate diverse relationships between ESG practices and corporate performance, while highlighting key challenges, such as greenwashing, reporting inconsistencies, and limitations of global standards. ESG is a knowledge-intensive process that involves knowledge creation, retention, and dissemination. Conclusions: This study demonstrates that the KBV framework effectively explains ESG’s role of ESG in fostering sustainable value creation and long-term competitive advantage through strategic knowledge integration. Limitations: This study is limited to published academic literature included in the SLR process, which may exclude relevant gray literature or emerging industry practices and findings. Additionally, the findings depend on the scope and quality of the selected studies, which may affect generalizability. Contributions: This study integrates ESG and KBV into a unified analytical framework within strategic knowledge management. It advances theoretical understanding by positioning ESG as a knowledge-based strategic resource and provides direction for future research on sustainable value creation and organizational performance.
Co-Authors Alimuddin Alimuddin Arifuddin Arifuddin Elsa Imelda Ivan Kanel Muthmainnah Muthmainnah Nurul Aulia Hidayat Nurul Maghfirah Sultan Rousilita Suhendah