Nassar, Mahmoud; Al-Khadash, Husam Aldeen; Sangster, Alan - In: Qualitative Research in Accounting & Management 8 (2011) June, pp. 180-200
Purpose – This paper seeks to focus on the diffusion of activity-based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the...