Purpose This paper aims to examine the historical evolution and popularity of activity-based
thinking in management accounting. As an organising framework, this paper applies the …

Literature has indicated that factors such as--the external environment, cost saving
mechanisms, user attitude and company size--may have an effect on the implementation of …

Abstract Since the 1970s, Activity-Based Costing (ABC) has enabled companies to identify
the true costs of processes and products and to make sound decisions related to the …

Purpose: The paper proposes an original conceptual model for designing a simplified
Activity-Based Costing (ABC) approach for Small and Medium-sized Enterprises (SMEs) by …

This study intends to contribute to the knowledge about the approach by activities, a
management accounting method that promotes the quality of information. As specific …

A pesquisa teve como objetivo geral investigar, sob a ótica da Nova Sociologia Institucional,
quais fatores contribuíram para o enfraquecimento e abandono do Custeio Baseado em …

There has been a long time discussions on which costing systems are to adopted in the
Indian Manufacturing Industries especially, the industries involved in Mechanical Process …

The specific objectives of this study are to analyse the rate of knowledge dissemination
about the uniform system of accounts for the lodging industry (USALI) and its association …

RESUMO Costa, SA (2015). Gestão Estratégica de Custos: Panorama do Ensino e
Pesquisa sob a ótica da Teoria Ator-Rede. Tese de Doutorado, Faculdade de Economia …

The objectives of the present study are: to analyse whether there is a link between what the
theory considers adequate product valuation methods and the opinion of the people in …