Keywords: Simplified
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (1): 77–89.
Published: 11 December 2019
...-use rights only One of the simplifications that do not require an ABC system to be in place is Time-Driven ABC (TDABC) developed by Kaplan and Anderson (2004, 2007a, b) . TDABC eliminates the need of interviewing and surveying employees to gather cost driver information, which simplifies Stage 1...

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