Activity‐based costing is widely used in managerial accounting as a cost measurement
instrument. Accounting practices can differ widely between countries. Recognizing …

Activity Based Costing (ABC) has been researched extensively in developed countries.
Research on these issues in South Africa is limited. This article creates a better …

Organizacje są istotnym elementem naszego życia. Jak twierdzi P. Drucker 1, żyjemy w
społeczeństwie organizacji. Każdy z nas pracuje w jakiejś organizacji bądź też korzysta z …

Purpose–This paper aims to present existence comprehensive analysis of state of
implementation of benchmarking concepts in Indian automotive companies …

Purpose–The purpose of this paper is to examine the propagation of benchmarking
concepts among Indian manufacturing companies after liberalization of Indian economy …

In this article we aim to identify and analyze a set of variables that can potentially influence
the adoption of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using …

This article assesses the challenges of introducing Quality Management (QM) in the Turkish
public sector in two pioneering central institutions. A survey was conducted with the aim of …

Purpose–This study aims to examine the effects of balanced scorecard (BSC) usage on
performances in the context of four contingent variables in Singaporean manufacturing firms …

Este artigo pretende identificar e analisar um conjunto de variáveis que podem
potencialmente influenciar a adoção do Balanced Scorecard (BSC) em Portugal. As …

Objeto: Este artículo tiene como objetivo identificar y analizar un conjunto de variables
contingentes e institucionales que pueden potencialmente influir en el conocimiento e …