International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2023 | Volume: 7 | Issue: 7 | Page No.: 39-45 Understanding The Effect Of Top Management Support And Information Technology On The Success Of Activity-Based Costing Implementation In The Jordanian Manufacturing Companies Download PDF Abdelrahim Nassoura Abstract: Activity-based costing (ABC) system is a widely accepted costing system that arguably provides more precise, relevant and quick information for managers in a competitive business world. This study examines the direct impact of top management support and information technology on ABC implementation. Based on a recent studies, the study attempts to deal with the issue in manufacturing companies concerning the low ABC rate. A quantitative approach design was applied using a questionnaire to fulfill the research objectives. A sample of 378 accountants from Jordanian manufacturing companies participated in this study. This research has both theoretical and practical contributions to the field of ABC by elaborating the direct effects of the key crucial factors in the ABC implementation success in the manufacturing sector, especially in Jordan and other developing countries.