{"id":"https://openalex.org/W1925894960","doi":"https://doi.org/10.2139/ssrn.1397255","title":"The Practicability of Activity \u2013 Based Costing System in Hospitality Industry","display_name":"The Practicability of Activity \u2013 Based Costing System in Hospitality Industry","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W1925894960","doi":"https://doi.org/10.2139/ssrn.1397255","mag":"1925894960"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1397255","doi":"https://doi.org/10.2139/ssrn.1397255","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1397255","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1397255","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060923170","display_name":"Abdul Adamu","orcid":"https://orcid.org/0000-0002-6425-4064","observed_orcids":["https://orcid.org/0000-0002-6425-4064"]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Abdul Adamu","raw_affiliation_strings":["Nasarawa State University, P.M.B. 1022, Nasarawa state, Keffi, Nasarawa State 1022, Nigeria","Nasarawa State University"],"raw_orcid":"https://orcid.org/0000-0002-6425-4064","affiliations":[{"raw_affiliation_string":"Nasarawa State University, P.M.B. 1022, Nasarawa state, Keffi, Nasarawa State 1022, Nigeria","institution_ids":["https://openalex.org/I31959934"]},{"raw_affiliation_string":"Nasarawa State University","institution_ids":["https://openalex.org/I31959934"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062295508","display_name":"Ismaila Olotu Abdullahi","orcid":"https://orcid.org/0009-0000-1344-328X","observed_orcids":["https://orcid.org/0009-0000-1344-328X"]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ismaila Abdullahi Olotu","raw_affiliation_strings":["Nasarawa State University, P.M.B. 1022, Nasarawa state, Keffi, +234, Nigeria","Nasarawa State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nasarawa State University, P.M.B. 1022, Nasarawa state, Keffi, +234, Nigeria","institution_ids":["https://openalex.org/I31959934"]},{"raw_affiliation_string":"Nasarawa State University","institution_ids":["https://openalex.org/I31959934"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5060923170"],"corresponding_institution_ids":["https://openalex.org/I31959934"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004900000058114529,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/hotel-industry","display_name":"hotel industry","score":0.8640000224113464},{"id":"https://openalex.org/keywords/overhead-cost-allocation","display_name":"overhead cost allocation","score":0.9259999990463257},{"id":"https://openalex.org/keywords/traditional-costing","display_name":"traditional costing","score":0.8100000023841858}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8048901557922363},{"id":"https://openalex.org/C107482638","wikidata":"https://www.wikidata.org/wiki/Q815825","display_name":"Hospitality","level":3,"score":0.6215958595275879},{"id":"https://openalex.org/C525551149","wikidata":"https://www.wikidata.org/wiki/Q1495452","display_name":"Hospitality industry","level":3,"score":0.5606886744499207},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5059847235679626},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.38958826661109924},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.36253470182418823},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.34295523166656494},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3280596435070038},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.23851779103279114},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.10039341449737549},{"id":"https://openalex.org/C18918823","wikidata":"https://www.wikidata.org/wiki/Q49389","display_name":"Tourism","level":2,"score":0.0981036126613617},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.1397255","doi":"https://doi.org/10.2139/ssrn.1397255","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1397255","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1397255","doi":"https://doi.org/10.2139/ssrn.1397255","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1397255","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W98914485","https://openalex.org/W644655622","https://openalex.org/W1517190707","https://openalex.org/W1550682196","https://openalex.org/W1551900229","https://openalex.org/W1992533123","https://openalex.org/W2011718318","https://openalex.org/W2019027618","https://openalex.org/W2042903435","https://openalex.org/W2059393618","https://openalex.org/W2072888154","https://openalex.org/W2105762786","https://openalex.org/W2114952741","https://openalex.org/W2130819421","https://openalex.org/W2270074680","https://openalex.org/W2334083436","https://openalex.org/W2580056864","https://openalex.org/W2594024562","https://openalex.org/W2606493205","https://openalex.org/W2734399507","https://openalex.org/W4238761506","https://openalex.org/W4243178625","https://openalex.org/W4252575565","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W41190901","https://openalex.org/W2300627011","https://openalex.org/W2373487309","https://openalex.org/W2747262212","https://openalex.org/W2154089481","https://openalex.org/W4390300035","https://openalex.org/W2933245410","https://openalex.org/W3185766954","https://openalex.org/W3165018621","https://openalex.org/W1498814121"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}