메뉴 건너뛰기




Volumn 11, Issue 3, 2002, Pages 481-508

The development of activity-based costing journal literature, 1987-2000

Author keywords

[No Author keywords available]

Indexed keywords


EID: 26844528919     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818022000001019     Document Type: Article
Times cited : (49)

References (46)
  • 1
    • 0001696034 scopus 로고
    • Managerial fads and fashions: the diffusion and rejection of innovation'
    • Abrahamson, E., 1991. “ Managerial fads and fashions: the diffusion and rejection of innovation' ”. In Academy of Management Review 586–612.
    • (1991) Academy of Management Review , pp. 586-612
    • Abrahamson, E.1
  • 2
    • 0031094111 scopus 로고    scopus 로고
    • Diffusion and accounting: the case of ABC in Norway
    • Bjørnenak, T., 1997. “ Diffusion and accounting: the case of ABC in Norway ”. In Management Accounting Research 3–17.
    • (1997) Management Accounting Research , pp. 3-17
    • Bjørnenak, T.1
  • 5
    • 10644268819 scopus 로고    scopus 로고
    • Editorial: value based financial management system
    • Bromwich, M., 1998. “ Editorial: value based financial management system ”. In Management Accounting Research 387–389.
    • (1998) Management Accounting Research , pp. 387-389
    • Bromwich, M.1
  • 10
    • 0002270606 scopus 로고
    • The rise of activity-based costing–Part Two: when do I need an activity-based cost system?
    • Fall
    • Cooper, R., 1988. The rise of activity-based costing–Part Two: when do I need an activity-based cost system?. Journal of Cost Management, 1 Fall: 41–48.
    • (1988) Journal of Cost Management , vol.1 , pp. 41-48
    • Cooper, R.1
  • 11
    • 0000637450 scopus 로고
    • Profit priorities from activity based costing
    • May–June, and
    • Cooper, R., and Kaplan, R. S., 1991. Profit priorities from activity based costing. Harvard Business Review, 69 May–June: 130–135.
    • (1991) Harvard Business Review , vol.69 , pp. 130-135
    • Cooper, R.1    Kaplan, R.S.2
  • 12
    • 21844485881 scopus 로고
    • Aggregation, specification and measurement errors in product costing
    • Datar, S., and Gupta, M., 1994. Aggregation, specification and measurement errors in product costing. Accounting Review, 69: 567–591.
    • (1994) Accounting Review , vol.69 , pp. 567-591
    • Datar, S.1    Gupta, M.2
  • 13
    • 0002676128 scopus 로고
    • Transaction-based overhead considerations for product design
    • Summer, and
    • Dolinsky, L. R., and Vollman, T. E., 1991. Transaction-based overhead considerations for product design. Journal of Cost Management, 5 Summer: 7–19.
    • (1991) Journal of Cost Management , vol.5 , pp. 7-19
    • Dolinsky, L.R.1    Vollman, T.E.2
  • 14
    • 84984117197 scopus 로고
    • Management accounting lag
    • Dunk, A. S., 1989. “ Management accounting lag ”. In Abacus 149–155.
    • (1989) Abacus , pp. 149-155
    • Dunk, A.S.1
  • 16
    • 0000001195 scopus 로고    scopus 로고
    • Measuring the success of activity based cost management and its determinant
    • Foster, G., and Swenson, D. W., 1997. Measuring the success of activity based cost management and its determinant. Journal of Management Accounting Research, 9: 109–142.
    • (1997) Journal of Management Accounting Research , vol.9 , pp. 109-142
    • Foster, G.1    Swenson, D.W.2
  • 18
    • 85045001197 scopus 로고    scopus 로고
    • Bandwagon theories: some explanations for the activity based costing paradox
    • Edinburgh
    • Gosselin, M., Bandwagon theories: some explanations for the activity based costing paradox. EIASM Workshop on Manufacturing Accounting. Edinburgh.
    • EIASM Workshop on Manufacturing Accounting
    • Gosselin, M.1
  • 20
    • 85015990719 scopus 로고
    • Activity-based accounting in the National Health Service
    • Holford, D., and McAulay, L., 1987. “ Activity-based accounting in the National Health Service ”. In Management Accounting (UK) 26–30.
    • (1987) Management Accounting (UK) , pp. 26-30
    • Holford, D.1    McAulay, L.2
  • 22
    • 85045022050 scopus 로고    scopus 로고
    • The professional accounting journals and the academic author
    • London: Association of Certified Accountants, and, In
    • Hussey, R., and Cottingham, J., 1999. “ The professional accounting journals and the academic author ”. In ACCA Occasional Research Paper No. 25, London: Association of Certified Accountants.
    • (1999) ACCA Occasional Research Paper No. 25
    • Hussey, R.1    Cottingham, J.2
  • 23
    • 8344238767 scopus 로고
    • A survey of activity based costing in the UK's largest companie'
    • Innes, J., and Mitchell, F., 1995. “ A survey of activity based costing in the UK's largest companie' ”. In Management Accounting Research 137–153.
    • (1995) Management Accounting Research , pp. 137-153
    • Innes, J.1    Mitchell, F.2
  • 24
    • 0000030649 scopus 로고    scopus 로고
    • Activity-based costing the UK's largest companies: a comparison of 1994 and 1999 survey result'
    • Innes, J., Mitchell, F., and Sinclair, D., 2000. “ Activity-based costing the UK's largest companies: a comparison of 1994 and 1999 survey result' ”. In Management Accounting Research 349–362.
    • (2000) Management Accounting Research , pp. 349-362
    • Innes, J.1    Mitchell, F.2    Sinclair, D.3
  • 27
    • 0002817590 scopus 로고
    • Integrating activity-based costing with the theory of constraints to enhance production-related decision making
    • December
    • Kee, R., 1995. Integrating activity-based costing with the theory of constraints to enhance production-related decision making. Accounting Horizons, 9 December: 48–61.
    • (1995) Accounting Horizons , vol.9 , pp. 48-61
    • Kee, R.1
  • 28
    • 10644256537 scopus 로고    scopus 로고
    • The fragmented communication structure within the accounting academia: the case of activity-based costing research genre
    • Lukka, K., and Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genre. Accounting, Organizations and Society, 27: 165–190.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 165-190
    • Lukka, K.1    Granlund, M.2
  • 29
    • 0030269178 scopus 로고    scopus 로고
    • Is accounting a global or local discipline? Evidence from major research journal
    • Lukka, K., and Kasanen, E., 1996. Is accounting a global or local discipline? Evidence from major research journal. Accounting, Organizations and Society, 21: 755–773.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 755-773
    • Lukka, K.1    Kasanen, E.2
  • 31
    • 10644285979 scopus 로고    scopus 로고
    • Management accounting Europe: a view from Canada
    • Macintosh, N. B., 1998. “ Management accounting Europe: a view from Canada ”. In Management Accounting Research 495–500.
    • (1998) Management Accounting Research , pp. 495-500
    • Macintosh, N.B.1
  • 32
  • 33
    • 0031537285 scopus 로고    scopus 로고
    • Towards explaining activity-based costing failure: accounting and control in a decentralised organisation
    • Malmi, T., 1997. “ Towards explaining activity-based costing failure: accounting and control in a decentralised organisation ”. In Management Accounting Research 459–480.
    • (1997) Management Accounting Research , pp. 459-480
    • Malmi, T.1
  • 34
    • 0033229027 scopus 로고    scopus 로고
    • Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms’;
    • Malmi, T., 1999. Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms’;. Accounting, Organizations and Society, 24: 649–672.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 36
    • 84992929248 scopus 로고
    • Commentary on Johnson & Kaplan's relevance lost
    • Noreen, E., 1987. “ Commentary on Johnson & Kaplan's relevance lost ”. In Accounting Horizons 110–116.
    • (1987) Accounting Horizons , pp. 110-116
    • Noreen, E.1
  • 37
    • 0001397063 scopus 로고
    • Conditions under which activity-based cost systems provide relevant cost
    • Noreen, E., 1991. Conditions under which activity-based cost systems provide relevant cost. Journal of Management Accounting Research, 3: 159–168.
    • (1991) Journal of Management Accounting Research , vol.3 , pp. 159-168
    • Noreen, E.1
  • 38
    • 0031185077 scopus 로고    scopus 로고
    • The making of the good academic accountant
    • Panozzo, F., 1997. The making of the good academic accountant. Accounting, Organizations and Society, 22: 447–480.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 447-480
    • Panozzo, F.1
  • 39
    • 0002975844 scopus 로고    scopus 로고
    • An analysis of international accounting research in US academic accounting journals 1980 through 1993
    • Prather, J., and Rueschoff, N., 1996. An analysis of international accounting research in US academic accounting journals 1980 through 1993. Accounting Horizons, 10: 1–17.
    • (1996) Accounting Horizons , vol.10 , pp. 1-17
    • Prather, J.1    Rueschoff, N.2
  • 40
    • 0009613227 scopus 로고
    • The perils of cost allocation based on production volume
    • December, and
    • Shank, J. K., and Govindarajan, V., 1988. The perils of cost allocation based on production volume. Accounting Horizons, 2 December: 71–79.
    • (1988) Accounting Horizons , vol.2 , pp. 71-79
    • Shank, J.K.1    Govindarajan, V.2
  • 41
    • 0000731727 scopus 로고
    • An empirical analysis of firm’ implementation experiences with activity based costing
    • Shields, M., 1995. An empirical analysis of firm’ implementation experiences with activity based costing. Journal of Management Accounting Research, 7: 1–28.
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 1-28
    • Shields, M.1
  • 42
    • 0002879477 scopus 로고    scopus 로고
    • Research in management accounting by North Americans in the 1990
    • Shields, M., 1997. Research in management accounting by North Americans in the 1990. Journal of Management Accounting Research, 9: 3–61.
    • (1997) Journal of Management Accounting Research , vol.9 , pp. 3-61
    • Shields, M.1
  • 43
    • 0003651369 scopus 로고
    • Divisional Performance
    • Illinois: Irwin, In
    • Solomons, D., 1965. “ Divisional Performance ”. In Measurement and Control, Illinois: Irwin.
    • (1965) Measurement and Control
    • Solomons, D.1
  • 44
  • 45
    • 0001611681 scopus 로고
    • The benefits of activity-based cost management to the manufacturing industry
    • Swenson, D., 1995. The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research, 7: 167–180.
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 167-180
    • Swenson, D.1
  • 46
    • 0000519884 scopus 로고
    • The demand for and supply of accounting theories: the market for excuse
    • Watts, R. L., and Zimmerman, J. L., 1979. The demand for and supply of accounting theories: the market for excuse. Accounting Review, 54: 273–305.
    • (1979) Accounting Review , vol.54 , pp. 273-305
    • Watts, R.L.1    Zimmerman, J.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.