Activity-Based Costing Diffusion, Strategy and Organizational Performance: Evidence from Iran
نویسندگان
چکیده
منابع مشابه
Activity Based Costing- Diffusion and Adoption
Few new ideas in management accounting have achieved the same attention in terms of books, reports, conferences and implementation efforts, as has Activity Based Accounting (ABC). A lot of survey studies have been carried out describing the diffusion of ABC in different countries, for example Krumwiede (1998a) in USA, Gosselin in Canada (1997), Innes & Mitchell in Great Britain (1995), Sherrer ...
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The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
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ژورنال
عنوان ژورنال: Asian Journal of Accounting Perspectives
سال: 2015
ISSN: 2672-7293,0128-0384
DOI: 10.22452/ajap.vol8no1.5