Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition...

Three recent major developments have occurred that have dramatically changed the business environment : information technology, globalization and concentration of power in large market investors. These three change drivers have had two major impacts on firms:1) they have eliminated the old...