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The Impact of Refinement on the Accuracy of Time-driven ABC

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  • Sophie Hoozée
  • Lea Vermeire
  • Werner Bruggeman

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  • Sophie Hoozée & Lea Vermeire & Werner Bruggeman, 2012. "The Impact of Refinement on the Accuracy of Time-driven ABC," Abacus, Accounting Foundation, University of Sydney, vol. 48(4), pages 439-472, December.
    • Handle: RePEc:bla:abacus:v:48:y:2012:i:4:p:439-472
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    File URL: http://hdl.handle.net/10.1111/
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    Cited by:

    1. Grégory Wegmann, 2017. "A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study," Post-Print hal-01858953, HAL.
    2. Karl Schuhmacher & Michael Burkert, 2022. "Time Is Relative: How Framing of Time Estimation Affects the Accuracy of Cost Information," Management Science, INFORMS, vol. 68(7), pages 5493-5513, July.
    3. Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.

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