The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan
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- Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster & Osama Mah’d, 2013. "Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(1), pages 18-36, May.
- Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
- Husam Aldeen Al-Khadash & Mahmoud Nassar, 2010. "The implementation of activity-based costing and the financial performance of the Jordanian industrial shareholding companies," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 2(2), pages 135-153.
- Christopher D. Ittner & William N. Lanen & David F. Larcker, 2002. "The Association Between Activity‐Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
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Keywords
Activity-based Costing Technique; Profitability; Jordan;All these keywords.
JEL classification:
- L6 - Industrial Organization - - Industry Studies: Manufacturing
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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