The current paper tries to contribute to the successful design and implementation of ABC in the context of Jordanian Manufacturing Companies. In order to satisfy the research objectives, both quantitative and qualitative data are gathered. For the quantitative data, a questionnaire survey was developed for the determination of the present scenario involving ABC adoption and implementation. For the qualitative one, semi-structured interviews were utilized to find out the factors impacting the adoption and implementation of ABC. Data analysis included within company and cross-company analysis. ABC's adoption and implementation rate were determined through the use of three criteria; namely, adopters, implementers and users or implementers.