The influence of internal actors on the sophistication of costing systems in Tunisia / Hanen Moalla and Chedli Basti

• Main Authors: Moalla, Hanen, Basti, Chedli
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2020
• Subjects: Cost accounting. Activity-based costing
• Online Access: https://ir.uitm.edu.my/id/eprint/65627/4/65627.pdf; https://ir.uitm.edu.my/id/eprint/65627/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This research investigated the extent to which internal actors influence the sophistication of costing systems in Tunisia. It is based on Rogers’ Theory (1995) and the theoretical perspectives of Abrahmson (1991) explaining the diffusion of administrative technologies. The empirical study was conduc...