{"id":{"repo_id":"vu-aus","oai_identifier":"oai:eprints.vu.edu.au:19425"},"canonical_url":"https://search.dev.ndltd.org/etd/vu-aus/oai:eprints.vu.edu.au:19425","repository":{"repo_id":"vu-aus","name":"Victoria University (Australia)","base_url":"https://vuir.vu.edu.au/cgi/oai2"},"display":{"title":"Developing and testing a model of successful adoption of activity-based costing","abstract":"This study aims to develop and test a model for successful adoption of activitybased costing (ABC). The model has been constructed to explore the relationship between organisational and technological factors and management evaluation of overall ABC success and suggest a pathway. Another objective of this study is the examination of the relationship between ABC and business unit performance. 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