accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with … hospitality accounting literature, since empirical research on ABC is limited in the hotel industry. …The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research …

operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to … important applied research and several accounting methods. In this paper we are going to show the state of the art in costing …