Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

M Al-Sayed, D Dugdale - The British Accounting Review, 2016 - Elsevier
Abstract This study defines Activity Based Innovations (ABI) as 'any management accounting
practice that uses the concept of 'activities' as its hard core'. Based on this definition, this …

THE FINANCIAL MANAGERS'PERCEPTIONS OF THE IMPACT OF INFORMATION TECHNOLOGY AND NON-ACCOUNTING OWNERSHIP ON THE SUCCESS OF …

A Nassoura - EPH-International Journal of Business & Management …, 2023 - eijbms.com
Activity-based costing (ABC) system is widely accepted as an innovative and alternative
costing system to handle the deficiencies of traditional costing systems. This paper …

The Perceptions of Financial Managers toward the Successful Implementation of Activity-Based Costing Among Jordanian Industrial Shareholding Companies

A Nassoura - 2023 - philarchive.org
The activity-based costing (ABC) system is now believed to be the best alternative to
traditional costing systems. The present paper aims to explain and shed light on the ABC …

[图书][B] Change and Resistance in Cost Accounting System: The Evidence from Libyan Oil Organisation

SFB Ammar - 2014 - search.proquest.com
This thesis explored the dynamics of cost accounting systems 1 (CAS). It focused on
particular situations in which CAS can become institutionalised, embodying settled patterns …

[引用][C] The Effect of Supply-Side Factors on diffusion of Management Accounting Innovations

M Zolghadr, H Haghighat, G Kordestani - 2019 - MANAGEMENT ACCOUNTING