4. The hypothesis used in the research:
I. H1: The higher the degree of ABC implementation success, the higher the user’s
satisfaction with the ABC system.
II. H2: The higher the degree of ABC implementation success, the greater the extent of
ABC system usage.
III. H3: The higher the degree of ABC implementation success, the more the benefit
gained from the ABC system.
6. Our research strategies are Quantitative research. This strategy used deductive research
approach to explores a known theory and test if the theory is valid in a given circumstances.
Besides that, it is Quantitative research because a data collection has been done which they
structed questionnaires to 226 manufacturing companies in Saudi Arabia. And we can see
that the quantitative research shows the results from the survey is objective, where most
people experience the external world in the same way, thus making it possible to assume that
changes observed in the experiments derive from changes in variables, rather than from
individual experiences of the external world.