Studies on the Implementation of Activity-Based Costing: What Have We Really Learned?
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TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : Several surveys have been conducted since the beginning of the 1990s to evaluate the extent to which organizations adopt and implement activity-based costing. The objectives of this paper are to examine the results of these surveys, identify trends, assess the quality of the survey method used and discuss opportunities for future research.
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Several surveys have been conducted since the beginning of the 1990s to evaluate the extent to which organizations adopt and implement activity-based costing. The objectives of this paper are to examine the results of these surveys, identify trends, assess the quality of the survey method used and discuss opportunities for future research.
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