Although there have been several callings, research in Management Accounting has given very few or even no guidelines as regards the way enterprises can handle the economic crisis in their everyday operations (e.g. Hopwood, 2009). Zawawi and Hoque (2010) argue that the new economic environment...

The purpose of this article is to provide some empirical evidence of the current general trends regarding the practical consideration, adoption, and use of activity-based costing (ABC) in the hospitality industry. To this end, a survey was conducted with 85 firms of the Greek hotel sector with...

he purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use...

Purpose of this study is to investigate the impact of the Greek economic crisis in management accounting practices in the Greek industry and to examine shifts in trends in different accounting techniques' panels in usage and importance before (2008) and during (2013) the country's economic...

Although there have been several callings, research in Management Accounting has given very few or even no guidelines as regards the way enterprises can handle the economic crisis in their everyday operations (e.g. Hopwood, 2009). Zawawi and Hoque (2010) argue that the new economic environment...