Barriers to Implementing Activity-based Costing in Listed Companies on Tehran Stock Exchange

This paper deals with the examination of Barriers to implementing activity-based costing system in listed companies on the stock exchange. These barriers are provided in the form of Lack of activity-based costing system elements and with respect to similar cases in America, Britain, Canada, Australia, Germany, France, and similar studies in Iran. The results of this study showed that in Companies listed on the Tehran Stock Exchange, major barrier in implementing activity-based costing systems are lack of proper design and implementation of activity-based costing systems, low degree of automation, lack of necessary infrastructure, lack of support from top managers, lack of customer-oriented thinking, low diversity of products, and lack of trained manpower. This study also indicates that increases in indirect costs are not a barrier in using this system. Present study also examined the impact of education level and seniority of subjects as moderator variables and results indicate that these two variables do not have significant effect on subjectsʹ perception in answering to the questions in the questionnaire.