The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan

• Main Authors: Bülend, Terzioglu, Chan, Elsie S. K.
• Format: Article
• Language: English
• Published: 2014
• Subjects: Costs. Industrial costs; Cost effectiveness
• Online Access: https://ir.uitm.edu.my/id/eprint/12333/1/AJ_B%C3%9CLEND%20TERZIOGLU%20APMAJ%2014.pdf; https://ir.uitm.edu.my/id/eprint/12333/; https://apmaj.uitm.edu.my/

This paper provides an updated overview of the state of activity-based costing (ABC) and time-driven activity-based costing (TDABC) research in selected Asia Pacific countries and describes the association between national culture and ABC implementation. We reviewed literature on ABC and TDABC relat...