Purpose This study examined the mediation-moderation role of innovation and market
dynamism in the association between total quality management (TQM) practices and the …

Orientation: There is a lack of empirical studies regarding the adoption and implementation
of the activity-based costing (ABC) system in South African state universities, despite its …

This paper focuses on the potential adoption of activity-based costing (ABC) in businesses
in a developing economy. Through factor analysis, this research identifies the impacts of …

Orientation: It is impossible to accurately determine the detailed costs of running courses
offered at South African technical and vocational education and training (TVET) colleges, as …

Small and medium-sized enterprises (SMEs) are critical in developing countries, as they
create significant job opportunities and contribute to global economic development …

The COVID-19 pandemic is changing the way firms do business and changing it quickly. At
the present time, there is an urgent need to restructure many activities within companies …

This study aims to assess ABC adoption in Greek companies and explore factors that
facilitate and motivate its adoption and implementation. A survey via web-based …

This study examines the relationship between top management support, the adoption of
activity-based costing (ABC), and the performance of public universities in Malaysia. The …

This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the
success rates of countries adopting the ABC system. The research method used is a …

Malaysia is a primary destination for smart manufacturing and high technology activities.
However, the evolving global manufacturing sector has placed pressure on Malaysian …