Importance of cost information (p < .01).
Intensity of the competitive environment (p < .01).
Size measured by annual sales turnover (p < .01).
Extent of the use of innovative management accounting techniques (p < .01).
Finance sector; dummy variable (p < .01).
Service sector; dummy variable (p < .05).
A positive sign for the logistic regression coefficient indicates that the variable is positively related
to ABC adoption whereas a negative sign indicates that as the variable increases, an organization is less