Activity-based costing technology adoption in Australian universities

Strategic cost management is vital to the Australian university sector’s performance, and activity-based costing (ABC) is a widely accepted and used accounting technology assisting with this. We examine the status of ABC technology adoption in two categories—adopters and non-adopters of the technolo...

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Bibliographic Details
Main Authors: Indra Abeysekera, Rajeev Sharma
Format: Article
Language:English
Published: Frontiers Media S.A. 2023-06-01
Series:Frontiers in Psychology
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/fpsyg.2023.1168955/full