This study aims to explore the connection between Legal Requirements and the implementation of the ABC system in Jordan’s manufacturing and service sectors. Furthermore, the relationship between environmental factors, technological factors, top management support, innovation and management accounting practices, and the adoption of the ABC system is examined in this study with a focus on the role of the leadership factor as a moderator. The study uses a questionnaire survey as a research instrument and applies the quantitative method. Data from questionnaires were collected from 205 samples of assistant financial managers. The application of structural equation modeling (SEM) was utilized to investigate the correlation between technological elements and the implementation of the ABC system in the industrial and services sectors of Jordan. The ultimate Structure model, which employs maximum likelihood estimation analysis, validates the data’s quality of fit. The results of testing the hypotheses show that there is a substantial positive association between the following: technological features and ABC adoption; and ABC adoption.