AN INTEGRATIVE FRAMEWORK BETWEEN TDABC AND THE BALANCED SCORECARD: THE ROLE OF ADVANCED STATISTICAL MODELING IN IMPROVING INSTITUTIONAL PERFORMANCE IN THE HEALTHCARE SECTOR
Abbas Hamed Abbas; Aqeel Saad Jabar; Ali Awadh Atshan
Objective: This study proposes an integrative model that combines Time-Driven Activity-Based Costing (TDABC) and the Balanced Scorecard (BSC) to strengthen financial decision-making and organizational performance in healthcare institutions. Method: A mixed-methods research approach was applied, i...