Abstract:In this paper, we propose to consider the ActivityBased Costing (ABC) method as a design science artifact. We apply the three cycles of design science (i.e., relevance cycle, rigor cycle, and design cycle) to Activity-Based Costing. We argue that some cycles are addressed in literature to a certain extent, but that justificatory knowledge in the rigor cycle is missing. Applying such knowledge can provide valuable insights for systematically evaluating and improving an artifact. Therefore, we propose modularity… Show more
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