After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review
After more than 30 years of using Activity-Based Costing (ABC) to determine costs, just a few studies have analyzed its publications. This article aims to conduct a systematic, comprehensive literature review analyzing papers on ABC to overview what has been researched and give future research direc...
Main Authors: | Maria-Victòria Sánchez-Rebull, Angels Niñerola, Ana-Beatriz Hernández-Lara |
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Format: | Article |
Language: | English |
Published: |
SAGE Publishing
2023-06-01
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Series: | SAGE Open |
Online Access: | https://doi.org/10.1177/21582440231178785 |
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