Nassar, Mahmoud; Aldeen Al‐Khadash, Husam; Sangster, Alan - In: Qualitative Research in Accounting & Management 8 (2011) 2, 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 … is also suggested that the supply side of the diffusion process, most notably the role played by consultants, was an …