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Persistent link: https://www.econbiz.de/10010817117
Purpose – This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the...
Persistent link: https://www.econbiz.de/10009318560
The purpose of this study is to investigate the improvement in financial performance associated with the use of activity-based costing (ABC). Data were obtained through a cross-sectional mail survey of financial managers who furnished information regarding company financial performance, the...
Persistent link: https://www.econbiz.de/10009352989
Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate...
Persistent link: https://www.econbiz.de/10010685375