Sorros, John; Lois, Petros; Charitou, Melita; … - In: Competitiveness Review: An International Business Journal 32 (2021) 3, pp. 302-325
Purpose: Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that...