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Keywords: numerical experiment
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Journal Articles
Journal Articles
Journal of Management Accounting Research (2018) 30 (1): 143–167.
Published: 01 March 2018
...Sophie Hoozée; Stephen C. Hansen ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates...