Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice
Objective: Costing systems are among the foundations that have gained prominence in the new world of cost management. The purpose of this study is, by innovation and contingent theories, to investigate 1. What constructs should be selected for successful implementation of costing systems? 2. Why the...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2020-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_77369_6dff10c234c9004fdbd8fe303251a26f.pdf |