Mohammad Jebreel, Mahmoud Nour, Mohammad AL Dweiri, Hanan Alawawdeh, Jebreil Jebreil
This paper attempts to investigate the impact of training and information technology on ABC adoption, based on a previous studies showed shortage in effect adoption of ABC for many of service companies are weak. The scope of the study encompasses the service companies in Jordan, also the financial managers and head of accounting department were determined as respondents for the questionnaire survey. The findings could facilitate policies formulation among the relevant bodies in developing countries, particularly those policies concerning services in Jordan. In addition enriching the knowledge of ABC adoption for service organizations’, this study can become a starting point for further investigation and analysis of ABC adoption among Jordanian service companies.