The development and implementation of activity based costing model and impact of its adoption on the financial and non financial performance an empirical study of the Indian public universities

Abstract

The present research focuses on the implementation of proposed activity-based model within Indian public universities (IPUs) and investigates its impact on financial and non-financial performance. Employing a case study and survey data from 250 respondents, it proposes a seven-step ABC model, highlights the model s usefulness, identifies factors influencing ABC adoption, and assesses its impact on IPUs performance using structural equation modeling. Results highlight five significant factors influencing ABC adoption and its positive effects on financial and non-financial performance of universities. newline