Bhimani, Alnoor; Gosselin, Maurice; Ncube, Mthuli - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 187-205
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...