One of the main problems of management profession is that there is not yet a corpus of theories and knowledge that can assist professionals to take adequate choices for solving the problems they actually have. Initially, we can assume that the inherent reasons for the explosion and diffusion of...

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the...

The competition conditions are increasing with globalization, economic developments and high customer expectations; complicate sustaining and increasing of market share of the firms in the sectors. Increasing importance of digitalization, human, information and effective management; being...

Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support...