Nassar, Mahmoud; Al-Khadash, Husam Aldeen; Sangster, Alan; … - In: Journal of Applied Accounting Research 14 (2013), pp. 18-36
Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate...