Determinants of Activity-Based Costing Applications in the Hospitality Industry in Yenagoa, Nigeria


Kereotu James Oyandongha
Stanley Ogoun


This research examined determinants of activity-based costing application in the hospitality industry in Yenagoa, Nigeria. Data was obtained via a well-structured questionnaire administered to one hundred and sixty-five (165) respondents in the fifty (50) hotels sampled from the population. The data collected through the questionnaire research instrument were analysed using relevant descriptive statistics and further subjected to econometric tests, such as unit root, granger causality, diagnostic, and ordinary least square. The results suggested a positive relationship between the variables identified and the rate of adoption of ABC in the hospitality industry in Yenagoa. On the basis of the findings, the paper concludes that for ABC adoption to be successful in the hospitality industry, owners and operators should invest on capacity building for employees, acquisition of necessary software and hardware, commitment from all levels of staff.