Vetchagool, Witchulada; Augustyn, Marcjanna M.; Tayles, Mike - In: Asian Review of Accounting 28 (2020) 3, pp. 329-349
Purpose: To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance (OP). It also tests moderating effects of...