Harrison, David S; Jenkins, J Gregory; Ritchie, Michael - In: The IUP Journal of Accounting Research and Audit Practices VII (2008) 3, pp. 7-26
Activity-Based Costing (ABC) is generally viewed as a costing system that provides valuable managerial insights. Notwithstanding these insights, students often experience difficulties and frustration learning its methods, strengths and fundamental concepts. This paper reports on the students’...