Purpose – Despite the great interest in activity based costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e. manufacturing, retail and services, as...

Purpose – This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach – In the framework, cost accounting systems structure is defined in...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...