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Keywords: Activity based costs
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Journal Articles
Qualitative Research in Accounting & Management (2011) 8 (2): 180–200.
Published: 21 June 2011
...Mahmoud Nassar; Husam Aldeen Al‐Khadash; Alan Sangster Purpose This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main...
Journal Articles
Qualitative Research in Accounting & Management (2006) 3 (2): 145–160.
Published: 01 May 2006
...John Burns; Timo Hyvönen; Janne Järvinen; Jukka Pellinen Purpose This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create...
