Abstract:Performance Focused Activity Based Costing (PFABC) system is the third generation of the ABC systems. The major purposes of this study were: 1. to design a framework for identifying constructs that should be selected for successful implementation of the PFABC system? And empirically test it and 2: to explain why there is a gap between theory and practice of this system? In achieving these objectives, content analysis, contingent theory, and innovation theory were employed. The statistical population consisted … Show more
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