“…Further, senior and middle managers could adopt up-to-date cost techniques to tackle unexpected operational efficiency and to take sound pricing decisions in different activities of corporations (Dutta & Gigler, 2002, p. 15;Monroy, Nasiri, & Pelaez, 2012, p. 21). Besides, limited studies pointed to the role of costing systems based on time driven activities to strengthen relationships between TDABC and related variables, such as pricing decisions, efficiency and effectiveness, cost benefit analysis, profitability and competitiveness where the applicationad and intehrations between them can provide benefits to all parties interested in corporations (Kaplan & Anderson 2007, p. 15;Rapp, 2010;Al-Halabi, 2016, p. 55;Hilton, 2008, p. 231;Lin, 2012, p. 14).…”