ABC accounting systems an example of technological change and diffusion

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dc.creator Ralph, Neville
dc.creator Strain, Frank
dc.date.accessioned 2014-03-14T17:55:19Z
dc.date.available 2014-03-14T17:55:19Z
dc.date.issued 1999
dc.identifier.uri http://library2.smu.ca/xmlui/handle/01/25775
dc.description.abstract Activity-Based Costing has been around for over a decade and is used extensively in the for-profit sector. Universities, however, are slow to adopt this innovative costing and management technique in spite of abundant literature encouraging its use. This paper uses a theory of fixed capital investment and a new data set to explore possible explanations for this. en_CA
dc.description.provenance Submitted by Trish Grelot (trish.grelot@smu.ca) on 2014-03-14T17:55:19Z No. of bitstreams: 1 asb_proceedings_1999_ralph_n.pdf: 86005 bytes, checksum: e56507f7f26adf3a345b4794f3dd20fd (MD5) en
dc.description.provenance Made available in DSpace on 2014-03-14T17:55:19Z (GMT). No. of bitstreams: 1 asb_proceedings_1999_ralph_n.pdf: 86005 bytes, checksum: e56507f7f26adf3a345b4794f3dd20fd (MD5) Previous issue date: 1999 en
dc.format.extent 8 p.
dc.language.iso en en_CA
dc.publisher Atlantic Schools of Business en_CA
dc.subject.lcsh Activity-based costing -- Canada
dc.subject.lcsh Diffusion of innovations -- Canada
dc.subject.lcsh Universities and colleges -- Canada -- Accounting
dc.title ABC accounting systems an example of technological change and diffusion en_CA
dc.type Text en_CA
dcterms.bibliographicCitation Proceedings of the 29th Atlantic Schools of Business Conference, Halifax, Nova Scotia,1999
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