Elhamma, Azzouz; Zhang Yi Fei - In: Journal of accounting & management information systems … 12 (2013) 1, pp. 22-38
The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context,...
