The motivation to implement activity-based costing (ABC) in service and academia-oriented institutions are identical to other institutions; to assign indirect costs to products and services based on activities. This study presents and discusses the attempt to develop an ABC stimulation model...

We all know that sustainable goals are a challenge and, specifically, firms play a key role in achieving them since they define and manage activities that impact our lives. For established firms, sustainable approaches are difficult to implement. For new firms, they may be not. More and more...