Purpose–This study aims to identify the main influential factors of Islamic banking services
adoption in Malaysia. Islamic banking as a new banking method represents its multiple …

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain
management, as there are no standards for the definition and composition of costs. This …

Most of the studies on target costing (TC) only provide insight into the adoption and
perceived benefits of TC, and do not address the levels of implementation of the technique …

The paper reviews the literature on the adoption and implementation (A&I) process of activity-
based costing (ABC). The paper finds that the majority of the studies have tried to identify …

Data availability and the need for updating are important considerations when designing
product costing systems. This paper describes the development of a costing system in a …

This monograph provides a structured overview of costing system research that can explain
the variation in the characteristics and properties of costing systems found in practice based …

Purpose This paper aims to examine the historical evolution and popularity of activity-based
thinking in management accounting. As an organising framework, this paper applies the …

This study investigates the relationship among six contextual factors and activity-based
costing (ABC) adoption in the United States to determine what extent they predict ABC …

This study investigates the factors that influence accounting information systems (AIS)
adoption among accountants. Drawing on the unified theory of acceptance and use of …

This article describes a procedure that allows small‐scale manufacturing industries to easily
adapt time driven activity based costing system. This model is of two stages, the first stage …