Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]

• Päätekijät: Hammami, Helmi (Tekijä), Al-Omiri, Mohammed (Tekijä), Bouraoui, Taoufik (Tekijä), Anam, Ousama Abdulrahman (Tekijä)
• Aineistotyyppi: Kirja
• Julkaistu: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam, 2019-12.
• Aiheet: Article; PeerReviewed
• Linkit: Link Metadata

The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition...