Factors Influencing Non-Adoption of Activity Based Costing in Small and Medium Enterprises in the Technological Era: An Empirical Investigation among Indian Firms
C. Samuel Joseph1, V. Rinita Mary Piorce2
1CMA. Dr. C. Samuel Joseph Department of Commerce at Karunya Institute of Technology and Sciences (KITS)
2Ms. V. Rinita Mary Piorce. Department of MBA at Karunya Institute of Technology and Sciences (KITS)

Manuscript received on 05 April 2019 | Revised Manuscript received on 11 May 2019 | Manuscript published on 30 May 2019 | PP: 3235-3241 | Volume-8 Issue-1, May 2019 | Retrieval Number: A1800058119/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Small and Medium Enterprises (SME’s) continue to be under increasing pressure to remain in a highly competitive environment. In spite of that, there has been a strong criticism in the recent past that the Small and Medium Enterprises have not been able to adapt newer management accounting practices to changing business scenario. There are significant number of strategies that could be taken up by SME’s to achieve world class, efficiency which can help them in smooth transition from efficiency to effectiveness. To be effective in its operations and enhance its profitability SME’s need to embrace proven management accounting tools and techniques. In this research, the author’s review the existing cost management practices, overall awareness about the knowledge of ABC among SME’s in India and to report the driving forces influencing the adoption or non-adoption of ABC in SME’s.
Keywords: Investigation Management Accounting Factors Influencing Empirical
Scope of the Article: Empirical Software Engineering