ABC accounting systems an example of technological change and diffusion

Ralph, Neville; Strain, Frank

Home
→
Publications Hosted at Saint Mary’s
→
Atlantic Schools of Business Conference Proceedings
→
Conference Proceedings 1999
→
View Item

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