ALSHAMLAN, H. M. . Activity-based costing usage and financial performance: The contingent role of competition. International Journal of Innovative Research and Scientific Studies, [S. l.], v. 9, n. 9, p. 49–59, 2026. DOI: 10.53894/ijirss.v9i9.11917. Disponível em: https://www.ijirss.com/index.php/ijirss/article/view/11917. Acesso em: 20 sep. 2026.