The Four Dimensions of True Cost Accounting and the Role of Institutional Isomorphism
Nikolett Horváth-Kraft & Dirk-Jan F. Kamann · Journal of Economics, Management and Trade · 2025
Aim/Purpose: This review presents an overview of relevant literature related to True Cost Accounting. The transition from standard traditional cost accounting via Activity Based Costing towards True Cost Accounting (TCA) also will be described. Results: four dimensions of TCA are...
Open access
Research Article
10.9734/jemt/2025/v31i91348