Keywords: Activity sampling
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Journal Articles
Managerial Auditing Journal (1998) 13 (7): 411–418.
Published: 01 October 1998
... of accuracy. Following Mabberley (1994) timings were made with a wristwatch, and recorded manually, to avoid the intrusive nature of the stop‐watch. A distribution of timings was generated for each transaction and transaction type. © MCB UP Limited 1998 Activity‐based costing Activity sampling...

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