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논문

What Drives Management Accounting Innovations? A Survey of Activity-Based Costing Journal Publication

등록일자 :

https://doi.org/10.22915/rifi.2024.48.2.003

  • 저자Josie McLaren,Lana Y.J.Liu,Yoonki, Rhee,장대일
  • 학술지Journal of Industrial Studies (1738-9216), 48(2), 49 ~ 89
  • 등재유형비SCIE
  • 게재일자 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.

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