Costing and Management of Overheads in GCC Countries: Two Grounded Theory Case Studies
Abstract
This research is a first attempt to investigate overhead costs and cost allocation in terms of product
costing and cost management in the petrochemical companies in GCC Countries using a grounded theory
methodological framework and two exploratory case studies were used in this study. This study employed
a structured set of coding procedures to organise different ideas that emerged from the analysis of the
data in order to formulate hypotheses for each case. These hypotheses from the two case studies were
carefully compared and contrasted in detail in order to formulate general hypotheses which were
considered as the main findings of this research. These hypotheses provide a good opportunity for future
research.
DOI/handle
http://hdl.handle.net/10576/49743Collections
- Accounting & Information Systems [520 items ]