Diavastis, Ioannis; Anagnostopoulou, Evgenia; Drogalas, … - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 757-784
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 …