Previous research suggests that interaction effects on financial performance may arise between activity-based costing and information systems integration but the characteristics of such effects are poorly understood. The purpose of this study is to assess the main, two-way, and three-way...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...