Accounting history has shown that new techniques have periodically been incorporated into
the accounting craft. The context of the 1980s and the 1990s has led to the emergence of …

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 …

Within the subject area of maintenance and maintenance management, authors identified a
deficiency in studies focussing on the expected value from adopting predictive maintenance …

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 paper contributes to the earlier small business literature by investigating the lagging
effects of the use of activity‐based costing (ABC) on small firms' performance. Moreover, we …

Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian
Edition was written to help students learn to appropriately apply cost accounting methods in …

The purpose of this article–after analyzing the existing literature in the field–is to emphasize
that new cost systems such as ABC and ABM could be a strong couple that assures …

Small and medium-sized firms (SMEs) face serious challenges in order to be competitive,
and they need to develop strategies enabling them to control their costs. This work aims to …

Purpose To extend the limited yet conflicting results of prior studies, this paper hypothesizes
and statistically tests alternative, structurally different models of likely positive impacts of …

This paper reports on the development of a time-driven activity-based costing (TDABC)
model in a small-sized road transport and logistics company. Activity-based costing (ABC) …