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Keywords: Cost system sophistication
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2412–2430.
Published: 18 August 2023
...Badr Banhmeid; Abdulrahman Aljabr Purpose This paper aims to test a contingency-based path model that concurrently links the role of management accountants (MA) and advanced manufacturing technologies (AMTs) to cost system sophistication (CSS), as well as linking the latter to improvements...
