Impact of Activity-based Costing (ABC) on Competitive Advantage in the Jordanian Telecommunication

Mahmoud Fawzi Zaki Ismail, B.A. Karunakara Reddy


This study aimed at exploring the impact of Activity-based costing (ABC) on Competitive Advantage in the Jordanian Telecommunication, by conducting an analysis of the gaps between the scientific development of the activity-based costing (ABC)  system and the reality of its application in practice is necessary to determine the applicability and applicability of the business organizations in the light of the continued dominance of traditional techniques. The researcher adopted the descriptive statistics methodology by applying the questionnaire (the study tool) to a sample of a size of (222). The study results found that there is a statistically significant differences at the level of significance (α = 0.05) of the impact of applying activity-based costing (ABC) on the competitive advantage in the Jordanian telecommunications.

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©