Purpose

Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that support or hinder its implementation in educational institutions as a predictor of competitiveness.

Design/methodology/approach

A theoretical model was proposed and tested through structural equation modeling to identify relationships between accounting departments, cost procedures, the transmissibility of information and competitiveness. Using quantitative and qualitative methods, a scale of items was derived, denoting an institute’s cost strategy and ABC implementations and returned from 417 Greek education institutes.

Findings

An accounting department’s role in accurate data transmissibility and an institution’s organizational structure significantly affect cost-related competitiveness. The importance of information sharing is strengthened by current cost allocation capabilities and the accounting department’s influence on management.

Research limitations/implications

ABC’s limited implementation in the Greek education sector complicated the theoretical model’s construction, as a variety of geographical and institutional factors were taken into consideration.

Practical implications

Customer value provides a competitive advantage and constitutes the basis of solid price strategies. Research demonstrates ABC’s importance for education institutions’ competitiveness and resource exploitation.

Social implications

Education’s commercialization urges costing strategy prioritization. ABC could benefit competitiveness and attract long-term funds and investments. To create value institutions, the allocation of incurred costs to added-value activities is crucial.

Originality/value

This study sheds light on vague issues institutions face when dealing with ABC. Understanding accounting departments’ influence shows ABC’s feasibility even for smaller or less efficiency-oriented education institutions.

中文翻译：

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提高教育机构的竞争力——ABC 被忽视的潜力

目的

由于教育部门的发展，需要有关竞争力的会计举措。基于活动的成本法 (ABC) 被忽视了作为成本战略工具的潜力，发起了这项研究，其目的是确定支持或阻碍其在教育机构中实施的行政和运营因素，作为竞争力的预测指标。

设计/方法/方法

提出并通过结构方程模型验证了一个理论模型，以识别会计部门、成本程序、信息的可传递性和竞争力之间的关系。使用定量和定性方法，从 417 家希腊教育机构返回的项目量表，表示机构的成本战略和 ABC 实施情况。

发现

会计部门在准确数据传输方面的作用和机构的组织结构显着影响与成本相关的竞争力。当前成本分配能力和会计部门对管理的影响加强了信息共享的重要性。

研究限制/影响

ABC 在希腊教育领域的有限实施使理论模型的构建变得复杂，因为它考虑了各种地理和制度因素。

实际影响

客户价值提供了竞争优势，并构成了可靠的价格策略的基础。研究表明 ABC 对教育机构的竞争力和资源开发的重要性。

社会影响

教育的商业化促使成本战略优先化。ABC 可以提高竞争力并吸引长期资金和投资。为了创造价值制度，将发生的成本分配给增值活动是至关重要的。

原创性/价值

这项研究揭示了机构在与 ABC 打交道时面临的模糊问题。了解会计部门的影响表明即使对于规模较小或效率较低的教育机构，ABC 也是可行的。