Unveiling Proliferation of Time-Driven Activity-Based Costing in Healthcare Sector: Evidence from South Korea

Time-driven activity-based costing (TDABC) has proliferated more in the healthcare sector than it has in other sectors since it emerged in 2004. The purpose of this study is to unveil the underlying reasons for this phenomenon through multiple case st

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Published
2025-08-26
DOI
https://doi.org/10.22541/au.175619530.00272667/v1
Primary Topic
Accounting and Organizational Management
Type
article
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article

Unveiling Proliferation of Time-Driven Activity-Based Costing in Healthcare Sector: Evidence from South Korea

Yoonki Rhee, Lana Yan Jun Liu
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Accounting and Organizational Management
article

Unveiling Proliferation of Time-Driven Activity-Based Costing in Healthcare Sector: Evidence from South Korea

Yoonki Rhee, Lana Yan Jun Liu
article en

Abstract

Time-driven activity-based costing (TDABC) has proliferated more in the healthcare sector than it has in other sectors since it emerged in 2004. The purpose of this study is to unveil the underlying reasons for this phenomenon through multiple case st

Hanyang University (KR), Newcastle University (GB)
Decent work and economic growth
Openalex Percentile: Top 63%
Accounting and Organizational Management
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