A model for adopting activity-based costing in agricultural cooperatives in Hanoi
Published: July 29, 2026
Abstract
In the context of digital transformation and increasing pressure for innovation in cost management, the adoption of activity-based costing (ABC) has emerged as a modern approach to enhancing managerial effectiveness and financial transparency. This study develops a model examining the factors influencing ABC adoption in agricultural cooperatives in Hanoi, grounded in the resource-based view and contingency theory. The findings identify eight key determinants: accounting staff capability, information technology infrastructure, managerial competence, leadership awareness, cooperative size, operational complexity, market competition, and institutional support. These results provide important practical implications for strengthening cost management capacity and promoting financial transparency within agricultural cooperatives.
Keywords
activity-based costingagricultural cooperativesresource-based viewcontingency theory
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