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ABC accounting systems an example of technological change and diffusion
Date:
1999
Type:
Text
Extent: 8 p.
Source:
Proceedings of the 29th Atlantic Schools of Business Conference, Halifax, Nova Scotia,1999
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.
Subject:
- Activity-based costing -- Canada
- Diffusion of innovations -- Canada
- Universities and colleges -- Canada -- Accounting
