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The impact of refinement on the accuracy of time-driven ABC

Hoozée, Sophie; Vermeire, Lea; Bruggeman, Werner - In: Abacus : a journal of accounting, finance and business … 48 (2012) 4, pp. 439-472

Persistent link: https://www.econbiz.de/10009692856

A comparison of activity-based costing and time-driven activity-based costing

Hoozée, Sophie; Hansen, Stephen C. - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 143-167

Persistent link: https://www.econbiz.de/10011906550

A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

Hoozée, Sophie - 2018

The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps...

Persistent link: https://www.econbiz.de/10012937802

Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?

Piyada Daowadueng; Hoozée, Sophie; Jorissen, Ann; … - In: Management accounting research 61 (2023), pp. 1-24

Persistent link: https://www.econbiz.de/10014525870

Costing system design and honesty in managerial reporting : an experimental examination of multi-agent budget and capacity reporting

Maussen, Sophie; Cardinaels, Eddy; Hoozée, Sophie - In: Accounting, organizations and society : an … 112 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10014558582