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

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...

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Bibliographic Details
Main Authors: Namaz, Mohammad (Author), Hosseini, Zahra Sadat (Author)
Format: Book
Published: Accounting Research Institute (ARI), 2020-12.
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