The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature
Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2024-01-01
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| Series: | Businesses |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2673-7116/4/1/2 |