...Nazmi Sae'b Jarrar; Malcolm Smith; Colin Dolley Purpose To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach A case‐based method is adopted, through the survey of participants in one ABC implementation...

...Sandra Cohen; George Venieris; Efrosini Kaimenaki Purpose Despite the great interest in activity based costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e...