Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts
Subject Areas : • Other research topics related to emerging technologies in accounting, auditing and finance
Zabihollah Khani Masoomabadi
1
,
Ali Khosravi
2
,
Naser Eghbali
3
1 - Assistant Professor of Accounting Department, Fasa Branch, Islamic Azad University, Fasa, Iran
2 - Ph.D. student of Accounting Department, Yasooj Branch, Islamic Azad University, Yasooj, Iran
3 - Assistant Professor of Accounting Department, Yasooj Branch, Islamic Azad University, Yasooj, Iran
Keywords: Activity-Based Costing, Cost Accounting, Strategy Management Accounting, Outsourcing ,
Abstract :
Objectives: This research investigates the correlation between two approaches, aiming to propose a model for calculating the total cost of outsourced services using green activity-based costing with a sustainability perspective. Activity-based costing is a well-established accounting method that can easily trace direct and indirect costs of products based on activities and accurately track product costs resulting from different product combinations while also reducing environmental issues. The goal of this research is to propose a model for green activity-based costing in the gas industry to assist managers in addressing cost challenges and managing environmental issues in production decisions.
Design/methodology/approach: This research is descriptive in nature. Descriptive statistics and histograms using SPSS 24 software will be utilized for statistical descriptions and frequencies of demographic and research variables. The research was conducted using a descriptive review method, with data gathered from reputable domestic and international sources such as books, articles, and websites. The research involves analyzing multiple criteria of activity-based costing, identifying environmental activities, and outlining the outsourcing of these activities using various tools.
Results: The research results indicate that the identification of activities, environmental activities, and outsourcing significantly impact financial and operational performance.
Innovation: To present the operating model and verify the research model, the structural equation method was used. The factor analysis method with PLS2 software was employed to assess the questionnaire's validity, followed by checking and analyzing the path coefficients and their significance.
References
[1]. Adler, P.S. & S. Kwon (2002). Social Capital: Prospects for a New Concept, Academy of Management Review, Vol. 27, No. 1, p. 17-40.
[2]. Bhatt, G.D. (2001), “Knowledge management in organizations: examining the interaction between technologies, techniques, and people”, Journal of Knowledge Management, Vol. 5, pp. 68-75.
[3]. Beaudoi C.E.(2010), Boris N.W., Brown L., Littrell M.A. and Macintyre K.C., The multilevel effects of bonding and bridging social capital on child and adolescent health and psychosocial outcomes in Malawi, International Journal of Social Science & Medicine, Vol. 70, No.9, May, 2010, pp.1547-1572.
[4]. Bourdieu, pierre, (2009), the forms of capital, injohn G. Richardson (ed).handbook of theory and research for the sociology of education. New York: Greenwood press. P.241-258.
[5]. Cappelli, P. (2002)." Social Capital and Retraining", university of Pennsylvania, Philadelphia.
[6]. Coleman, james. (2008), social capital in the creation of human capita American journal of sociology supplement): p.95-120
[7]. Dollery, B.E. and Worthington, A.C.(1996) «The Evaluation of Public Policy: Normative Economic Theories of Government Failure», Journal of Interdisciplinary Economics, 7, p. 27–39.
[8]. Drukker, M.C. and Kaplan, 2003. Children's health-related quality of life, neighborhood socio-economic deprivation and social capital. Acontextual analysis. Social Science and Medicine. 57(5), pp. 825-841.
[9]. Jung-Chi P (2006). An empirical study of the relationship between knowledge sharing and IS/IT strategic planning (ISSP). Management Decision; 44: 105-122.
[10]. Foos, Ted., Schum, Gray and Rothenberg, Sandra(2008). Tacit Knowledge Transfer and the Knowledge Disconnect, Knowledge Management, Vol. 10, No. 1, 6-18.
[11]. Friga, Paul(2004). Codification Strategies in Knowledge Management Processes Learning from Stimulation: the University of North Carolina Chapel.
[12]. Flávio T, Maria Borges Tiago, T and Couto, J.P (2010), Assessing the Drivers of Virtual Knowledge Management Impact in European Firms’ Performance: an Exploratory Analysis, Electronic Journal of Knowledge Management Volume 7 Issue 2, (267 - 276).
[13]. Gooderham, P. Minbaeva, Dpedersen, T (2007) “Initiating Social capital for knowledge Transfer in the Multinational corporation” available at http://uk. Cbs. dk/ content/ view/ full/ 42115.
[14]. Gottschalk Petter, (2005) Strategic Knowledge Management Technology. Idea Group Publishing.
[15]. Greene, J.P.( 2001).“Social and cultural capital in Colonial British America: a case study”, in Rotberg, R. (Ed.), Patterns of Social Capital: Stability and Change in Historical Perspective, Cambridge University Press, Cambridge,85-98
[16]. Jung-Chi P (2008). An empirical study of the relationship between knowledge sharing and IS/IT strategic planning (ISSP). Management Decision; 44: 105-122
[17]. Kassani, K. and Kassani, A., 2008. Investigation of Effectives Factors upon the Formation of Social Capital among the Ilamian Youth. Ardabil journal of health. 1(2), p. 72.
[18]. Kaweevisultrakul, Tannin. And Chan Peng (2007). “Impact of cultural barriers on knowledge management implementation: evidence from Thailand”. Journal of American academy of business Cambridge, 11(1).
[19]. Kim, D. and Kawachi, I., 2007. US state-level social capital and health-related quality of life: multilevel evidence of main, mediating, and modifying effects. Annals of epidemiology. 17(4), pp. 258-269.
[20]. King WR (2005). Communications and information processing as acritical success factor in the effective knowledge organization. International Journal of Business Information Systems; 10: 31-52.
[21]. King W.R, Chung T.R, Haney M.H (2008). Knowledge Management and organizational Learning. The International Journal of Management Science, Omega; 36: 167-172.
[22]. Kilpatrick, Falk, In, (2011)."Benefits Foe All: How learning in Agriculture Can Build Social in Island Communities”. University of Tasmania,45:11-24.
[23]. Landry, R. & Amara, N. & Lamari, M (2002). Does social capital determine innovation? To what extent, Technological Forecasting & Social Change, No. 69, p.681–701.
[24]. Lang, J.C. (2001), “Managerial concerns in knowledge management”, Journal of Knowledge Management, Vol. 5, pp. 43-57.
[25]. Leana, C.R & VanBurren, H. J. (2008)., "Organizational Social Capital and Employment Practices, “Academy of management reviews
[26]. Marmot, M. and Bell, R., 2011. Social determinants and dental health. Adv DentRes 23(2), pp. 201-206.
[27]. Matthijsse K., Hampshire R., Matthijsse M.(2010), C arts projects improve young people’s wellbeing? A social capital approach, International Journal of Social Science & Medicine, Vol.70, No.9, May, , pp.1367-1372.
[28]. Moullin, M.(2002) Delivering Excellence in Health and Social Care, Open University Press, Buckingham.
[29]. Nonaka, I. and Takeuchi, H. (1995), The Knowledge-creating Company: How Japanese Companies Create the Dynamics of Innovation, Oxford University Press, New York, NY.
[30]. Neely, A.D.(2005) «Defining performance measurement: adding tothe debate», Perspectives on Performance, Vol. 4 No. 2, p. 14-15.
[31]. Nika M & Igor P (2009). “Absorptive capacity, its determinants, and influence on innovation output”, Tech novation Journal, vol 29, pp 859–872.
[32]. Norrini M, Baharom AB. R, Wan Zuhaila A’ Rashidah I, Sabiroh Md S and Kamaruzaman J,(2011), Knowledge Management Practices (KMP) and Academic Performance in University Technology Mara (UITM) Terengganu, Malaysia World Applied Sciences Journal 12 (Special Issue on Creating a Knowledge Based Society): 1818-4952,21-26.
[33]. Noghani, M. and Asgharpour A., 2008. Quality of life for citizens and relationship to social capital in Mashhad city. Journal of Social Sciences, Ferdowsi University of Mashhad. 1(5) [In Persian].
[34]. Offe, Claus and Fuchs, Susanne (2002) "A decline of Social Capital ? The German Case", Published in Putnam, Robert D (2002) Democracy in Flux: The Evolution of Social Capital in Contemporary Society, New York: Oxford University Press.
[35]. Oxoby ,Robert (2010), Understanding social inclusion, social cohesion, and social capital, International Journal of Social Economics, Vol. 36 No. 12, pp. 1133-1152.
[36]. Paldam M.;(2009) Social capital and social policy; Arusha Conference, New Frontiers of Social Policy,47-72
[37]. Putnam, R.D.(2000),Bowling alone: the collapse and revival of American community New York Touchstone books
[38]. Riege, A (2005). Three-Dozen Knowledge Sharing Barriers Managers Must Consider, Journal of Knowledge Management, vol. 1, No. 3, p. 18-35.
[39]. Salopek, J.J.(2000), Common Knowledge: How Companies Thrive by Sharing What they Know, Training & Development, Vol. 54, pp. 63-64.
[40]. Schilligo, J.A.(2007), Predictors of Effective Knowledge Management, A Dissertation Submitted to Floria Institute of Technology in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy in Industrial /Organizational Psychology, Available at: http://proquest.umi.com/pqdweb.
[41]. Stanton-Salazar, R. and S. M. Dornbusch (1995). "Social Capital and the Reproduction of Inequality: Information Networks among Mexican-Origin High School Students." Sociology of Education 68: 116-135.
[42]. Taegoo Terry Kim and Gyehee Lee,(2013), Social capital, knowledge sharing and organizational performance, International Journal of Contemporary Hospitality Management, Vol. 25 No. 5, 683-704.
[43]. Tymon, W.G. & S.A. Stumpf (2003). Social Capital in the Success of Knowledge Workers, Career Development Turner International, p. 12-20.
[44]. Yahya, S. & Goh, W.(2002), Managing Human Resource Toward Achieving Knowledge Management, Journal of Knowledge Management, Vol. 6, pp. 457-468.