Design/Methodology/Approach: This study employs a survey questionnaire, and data
collected from business units of Indonesian manufacturing and services firms. The warp …

Purpose Innovation is critical for businesses to stay competitive in today's world, as it allows
them to constantly look for new ways to differentiate their products or services from their …

This study investigates the mechanisms that link strategic orientation to choices regarding
the purposes of cost information use. We do so by examining whether costing system design …

Purpose Due to the ever-increasing competitive and complex business environments, food
manufacturing companies have to maintain high-quality products while simultaneously …

This study focuses on carbon capture and distribution technology, which is a new approach
to the solution of this problem. In order to use this technology more effectively, six significant …

Este estudo buscou revisar a literatura sobre o método de custeio Time-Driven Activity-
Based Costing, de modo a verificar o estado da arte da temática, analisando seu …

Este artigo investiga se os controles de planejamento, de custos e indicadores de
desempenho estrategicamente alinhados (IDEA) são condições necessárias e suficientes …

This paper investigates if planning and cost controls and strategically aligned performance
indicators (SAPI) are necessary and sufficient conditions to achieve a high level of …

The purpose of this quantitative study was to gain a deeper understanding on the impact that
the COVID-19 pandemic had on the global supply chain, particularly in the southeastern …

This article reflects a study of the quantitative characteristics of financial management
problems in order to identify their relationship and the likelihood of a synergistic effect. The …