dc.contributor.author
Fitó Bertran, Àngels
dc.contributor.author
Llobet Dalmases, Joan
dc.contributor.author
Cugueró Escofet, Natàlia
dc.date
2019-04-15T11:37:29Z
dc.date
2019-04-15T11:37:29Z
dc.identifier.citation
Fito, M. A., Llobet, J., & Cuguero, N. (2018). The activity-based costing model trajectory: A path of lights and shadows. Intangible Capital, 14(1), 146-161. doi:10.3926/ic.1107
dc.identifier.citation
1697-9818
dc.identifier.citation
10.3926/ic.1107
dc.identifier.uri
https://hdl.handle.net/10609/93237
dc.description.abstract
Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press. Research limitations/implications: The bibliometric study has been carried out based on specialized journals. Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects. Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time. © 2017, OmniaScience.
dc.publisher
Intangible Capital
dc.relation
http://www.intangiblecapital.org/index.php/ic/article/download/1107/697
dc.rights
info:eu-repo/semantics/openAccess
dc.title
The activity-based costing model trajectory: A path of lights and shadows
dc.type
info:eu-repo/semantics/article
dc.type
info:eu-repo/semantics/publishedVersion
