Exploring the Perceptions of Private Hospitals on the Adoption of Activity-based Costing (ABC)

Purpose: To investigate the perception of private hospitals on taking ABC as a tool to recognize and assign costs. Design/Methodology/Approach: Structured interviews were conducted with financial managers of private hospitals from which information was gathered using qualitative approach. This m...

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Autors principals:	John Ernest B. Aguilar, Ayra Mae T. Pelenio, Aiza L. Tapia, Eligen H. Sumicad Jr.
Format:	Artigo
Idioma:	Inglês
Publicat:	CSRC Publishing 2025-03-01
Col·lecció:	Journal of Accounting and Finance in Emerging Economies
Matèries:	Costing method Activity-based costing (ABC) Private hospitals Perception Adoption factors
Accés en línia:	https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/3245
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