Adoption of the Costing System in the Context of the Democratic Republic of Congo, 2021–2022

Adoption of costing system in the context of DRC dataset is an academically driven cross sectional study on the adoption of an innovative accounting systems in developing countries. The evidence was collected in Democratic Republic of Congo, among 201 enterprises. Data collection aimed to unveil the contextual, organisational and behavioural factors explicating the adoption of a more sophisticated costing system and its subsequent effects on non-financial performance. In addition, this data collection aimed also to find out the generative mechanism underneath the correlation between the context and the costing systems. Two methods were used to collect data: survey questionnaire and semi-structured interviews. We used a systematic random sampling from a population frame of 1000 Congolese enterprises. Participants were firms' managers with expertise in costing systems. We had a response rate of 20.1%. Furthermore, a sample from the firms which adopted a cost system sophistication was extracted from the questionnaires for a follow up semi-structured interview. A thematic analysis was conducted on the topics relative on the choice of costing system, the adequacy of resources, on the use of costing system in decision making and cost management.