Design and empirical testing of a framework for implementing PFABC costing systems / Mohammad Namazi and Zahra Sadat Hosseini

• मुख्य लेखकों: Namaz, Mohammad (लेखक), Hosseini, Zahra Sadat (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Accounting Research Institute (ARI), 2020-12.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

Performance Focused Activity Based Costing (PFABC) system is the third generation of the ABC systems. The major purposes of this study were: 1. to design a framework for identifying constructs that should be selected for successful implementation of the PFABC system? And empirically test it and 2: t...