This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements â processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the...

This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements – processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as...

Purpose: Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new...