The influence of internal actors on the sophistication of costing systems in Tunisia / Hanen Moalla and Chedli Basti

• मुख्य लेखकों: Moalla, Hanen (लेखक), Basti, Chedli (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Accounting Research Institute (ARI), 2020-12.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

This research investigated the extent to which internal actors influence the sophistication of costing systems in Tunisia. It is based on Rogers' Theory (1995) and the theoretical perspectives of Abrahmson (1991) explaining the diffusion of administrative technologies. The empirical study was c...