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Keywords: Balanced scorecard
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Journal Articles
SAM Advanced Management Journal (2026) 91 (2): 231–246.
Published: 22 June 2026
...Raul Tapia Jr.; German Hernandez Purpose This study aims to examine how key management accounting techniques, Activity-Based Costing ( ABC ), the Balanced Scorecard ( BSC ) and standard costing contribute to organizational decision-making and performance management in various contemporary business...

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