@article{
  author = {Namazi, Mohammad, Shamsodini, Kazem},
  title = {The Investigation of the Impact of Learning on the Performance Focused Activity Based Costing (PFABC)},
  journal = {Management Accounting},
  year = {2016},
  volume = {9},
  number = {29},
  pages = {73-87},
  doi = {}
}