JournalJournal of Industrial Studies (1738-9216), 48(2), 49 ~ 89
Enrollment type비SCIE
publication date 20240806
The purpose of this study is to examine the driving forces behind the diffusion of an important management accounting innovation, activity-based costing (ABC). Driving forces are analyzed within five main aspects (volume, journal field, journal type, author type, and content type) through a survey of English-language journal publications relating to ABC and its recent iteration, Time-Driven Activity-Based Costing (TDABC), between 1988 and 2019.
