How to cite this paper
Humeedat, M. (2020). New environmental factors affecting cost systems design after COVID-19.Management Science Letters , 10(16), 3777-3782.
Refrences
Ahmadzadeh, T., Etemadi, H., & Pifeh, A. (2011). Exploration of factors influencing on choice the activity-based costing system in Iranian organizations. International Journal of Business Administration, 2(1), 61-70.
Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organiza-tions. Management Accounting Research, 18, 399–424.
Akinyomi, J. (2014). Effects of product diversity and activity-based costing system implementation in Nigerian manufac-turing sector. International Journal of Technology Marketing, 4(2), 46-54.
Baird, K., Harrison, G., & Reeve, R. (2004). Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research, 15, 383–399.
Cooper, R., & Slagmulder, R. (1999). Intelligent cost system design. Strategic Finance, 80(12), 18-20.
Drury, C., Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37(1), 47-84.
Effiok, S., & Bessong, B. (2016). Cost information and business strategy: A synergistic approach of ensuring valid busi-ness decision and growth. European Journal of Business and Innovation Research, 4(2) 1-10.
Elhamma, A., & Zhang, Y. (2013). The relationship between activity-based costing, business strategy and performance in Moroccan enterprises. Accounting and Management Information System, 12(1), 22-38.
Field, A. (2013). Discovering Statistics Using IBM SPSS Statistics, 4th ed. SAGE Publications.
Hari, A., Shoval, S., & Kasser, J. (2008). Conceptual Design to Cost: A new system engineering tools. INCOSE Interna-tional Symposium, 18(1), 543-557.
Hair, F., Black, C, Babin, J., Anderson, E, & Tatham, L. (2018). Multivariate Data Analysis, 8th ed: Cengage Learning EMEA.
Ismail, T., & Mahmoud, N. (2012). The Influence of Organizational and Environmental Factors on Cost Systems Design in Egypt. British Journal of Economics, Finance and Management Sciences, 4(2), 31-51.
Ismail, M. F. Z., & Reddy, B. K. (2017). Impact of activity-based costing (ABC) on competitive advantage in the Jordani-an telecommunication. Research Journal of Finance and Accounting, 8(20), 1-6.
Ittner, C. D., Lanen, W. N., & Larcker, D. F. (2002). The association between activity-based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726.
Labro, E. (2006). Analytics of costing system design. In: Bhimani, Alnoor, (ed.) Contemporary Issues in Management Ac-counting. Oxford University Press, Oxford, UK, 217-243.
Maliszewska, M., Mattoo, A., & Mensbrugghe, D. (2020). The Potential Impact of COVID-19 on GDP and Trade: A Pre-liminary Assessment. Policy Research Working Paper 9211, World Bank Group.
Okafor, O., Okaro, C., & Egbunike, F. (2013). Environmental cost accounting and cost allocation (a Study of Selected Manufacturing Companies in Nigeria). European Journal of Business and Management, 5(18), 68-75.
Pavlatos, O., & Paggios, I. (2009). A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), 263–271.
Romney, M., & Steinbart, P. (2018). Accounting Information Systems, 14th ed. Prentice Hall.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach, 7th ed. NY: John Wiley & Sons Inc.
Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41, 208- 226.
Sudhashini, N., & Xin, T. (2018). Factors influencing the implementation of activity-based costing: A study on Malaysian SMEs. International Business Research, 11(8), 133-141.
Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organiza-tions. Management Accounting Research, 18, 399–424.
Akinyomi, J. (2014). Effects of product diversity and activity-based costing system implementation in Nigerian manufac-turing sector. International Journal of Technology Marketing, 4(2), 46-54.
Baird, K., Harrison, G., & Reeve, R. (2004). Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research, 15, 383–399.
Cooper, R., & Slagmulder, R. (1999). Intelligent cost system design. Strategic Finance, 80(12), 18-20.
Drury, C., Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37(1), 47-84.
Effiok, S., & Bessong, B. (2016). Cost information and business strategy: A synergistic approach of ensuring valid busi-ness decision and growth. European Journal of Business and Innovation Research, 4(2) 1-10.
Elhamma, A., & Zhang, Y. (2013). The relationship between activity-based costing, business strategy and performance in Moroccan enterprises. Accounting and Management Information System, 12(1), 22-38.
Field, A. (2013). Discovering Statistics Using IBM SPSS Statistics, 4th ed. SAGE Publications.
Hari, A., Shoval, S., & Kasser, J. (2008). Conceptual Design to Cost: A new system engineering tools. INCOSE Interna-tional Symposium, 18(1), 543-557.
Hair, F., Black, C, Babin, J., Anderson, E, & Tatham, L. (2018). Multivariate Data Analysis, 8th ed: Cengage Learning EMEA.
Ismail, T., & Mahmoud, N. (2012). The Influence of Organizational and Environmental Factors on Cost Systems Design in Egypt. British Journal of Economics, Finance and Management Sciences, 4(2), 31-51.
Ismail, M. F. Z., & Reddy, B. K. (2017). Impact of activity-based costing (ABC) on competitive advantage in the Jordani-an telecommunication. Research Journal of Finance and Accounting, 8(20), 1-6.
Ittner, C. D., Lanen, W. N., & Larcker, D. F. (2002). The association between activity-based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726.
Labro, E. (2006). Analytics of costing system design. In: Bhimani, Alnoor, (ed.) Contemporary Issues in Management Ac-counting. Oxford University Press, Oxford, UK, 217-243.
Maliszewska, M., Mattoo, A., & Mensbrugghe, D. (2020). The Potential Impact of COVID-19 on GDP and Trade: A Pre-liminary Assessment. Policy Research Working Paper 9211, World Bank Group.
Okafor, O., Okaro, C., & Egbunike, F. (2013). Environmental cost accounting and cost allocation (a Study of Selected Manufacturing Companies in Nigeria). European Journal of Business and Management, 5(18), 68-75.
Pavlatos, O., & Paggios, I. (2009). A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), 263–271.
Romney, M., & Steinbart, P. (2018). Accounting Information Systems, 14th ed. Prentice Hall.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach, 7th ed. NY: John Wiley & Sons Inc.
Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41, 208- 226.
Sudhashini, N., & Xin, T. (2018). Factors influencing the implementation of activity-based costing: A study on Malaysian SMEs. International Business Research, 11(8), 133-141.