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Keywords: costing accuracy
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Journal Articles
Journal of Management Accounting Research (2018) 30 (1): 143–167.
Published: 01 March 2018
... system design costing accuracy costing error analytical modeling numerical experiment Activity-based costing (ABC) is an important and widespread full costing system in accounting (e.g., Innes and Mitchell 1995 ; Malmi 1999 ; Jones and Dugdale 2002 ). Practitioners (e.g., Demeere...