Appearance, disappearance and reappearance of activity based costing: a case study from a Sri Lankan manufacturing firm / Tharusha Gooneratne and Chamali Wijerathne

• Главные авторы: Gooneratne, Tharusha (Автор), Wijerathne, Chamali (Автор)
• Формат: ‌
• Опубликовано: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam, 2019-12.
• Предметы: Article; PeerReviewed
• Online-ссылка: Link Metadata

The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance a...