This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is...

This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help...

The present study attempts to examine the impact/relationship between Activity Based Costing (ABC) adoption and implementation versus Traditional Cost Accounting (TC) in Iranian forging companies of Iran tractor manufacturing. Archival data were extracted from annual reports of 240 quoted...

This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the...

This paper aims to introduce Results Based Costing (RBC) System as an alternative accounting tool by questioning the unit of analysis in ABC. By focusing on ‘Results' instead of ‘Activities', it investigates its manifest and underlying agendas as a newly innovative idea, with a view to...

Data on financial challenges in intercollegiate athletics consistently show that expenses are outpacing new revenues. Since 2004, National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) institutions' median revenues increased 94 percent while expenses increased 120...

In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits:...