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Keywords: Trialability
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Journal Articles
Activity-based costing adoption, innovation attributes and performance of SMEs in Ghana
Available to Purchase
Journal of Accounting & Organizational Change (2025)
Published: 07 August 2025
... and trialability are positively related to ABC’s adoption, which in turn impacts operational and financial performance; hence, they are determinants of ABC’s adoption in the Ghanaian context. Operational performance has a positive relationship with financial performance, which suggests that operational performance...
