"Cross-border mergers and acquisitions (CBM&As) activity continues to excite interest among academics and practicing managers, and has become an important vehicle for firms' internationalization and corporate restructuring over the past three decades. Despite the huge volume of global CBM&A...

Most of the studies on target costing (TC) only provide insight into the adoption and perceived benefits of TC, and do not address the levels of implementation of the technique. These studies also assume that TC is only relevant to manufacturing firms and therefore do not investigate the...

An accumulated body of the literature confirms that the adoption of activity-based costing (ABC) can lead to a substantial improvement in organisational performance, productivity and profitability, and therefore encourages further adoption of the technique. However, studies investigating the...