Purpose – Despite the great interest in activity based costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e. manufacturing, retail and services, as...

Purpose – This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach – In the framework, cost accounting systems structure is defined in...

Despite the great interest in Activity Based Costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e., manufacturing, retail and services, as well as...

This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence,...

The paper identifies requirements for an Information and Communication (ICT) platform for the European freight transport sector- an e-Freight Platform. The e-Freight Platform can be used to support integrated multimodal transport and improved interoperability between freight transport and...