The influences on Activity-Based Costing adoption as an optimal costing system design: Evidence from Saudi Arabia
Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business-unit and, hence, represents the optimal costing system design (CSD)? Motivation: Identifying the situations under which ABC is beneficial with regard to the performance of the busi...
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Format: | Article |
Language: | English |
Published: |
Bucharest University of Economic Studies
2020-09-01
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Series: | Contabilitate şi Informatică de Gestiune |
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Online Access: | http://online-cig.ase.ro/jcig/art/19_3_2.pdf |