The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector

The Role of Mediated Contingency Factors towards Successful Implementation of Activity-based Costing: Evidence from Tanzanian Service Sector

The objective of this study was to assess the mediating impacts of behavioral preferences on the contributions of companies’ contingency factors on ABC implementation. The study was conducted in Tanzania where the primary data were collected from 107 sample of service companies based on cross-secti...

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Bibliographic Details
Main Authors: Godfrey Molela, Pendo Kasoga, Ismail Ismail
Format: Article
Language:English
Published: Universidade do Estado de Santa Catarina (UDESC) 2025-07-01
Series:Revista Brasileira de Contabilidade e Gestão
Subjects:
ABC Implementation
Contingency Factors
Behavioral Preferences
Tanzanian Service Sector
Online Access:https://revistas.udesc.br/index.php/reavi/article/view/25191
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