-
1
-
-
0033212030
-
"The impact of contextual and process factors on the evaluation of activity based costing systems"
-
Anderson, S.W. and Young, S.M. (1999), "The impact of contextual and process factors on the evaluation of activity based costing systems", Accounting, Organizations and Society, Vol. 24, pp. 525-59.
-
(1999)
Accounting, Organizations and Society
, vol.24
, pp. 525-559
-
-
Anderson, S.W.1
Young, S.M.2
-
2
-
-
0003782581
-
"Activity based costing: A survey of Canadian practice"
-
No. 3, Society of Management Accountants of Canada
-
Armitage, H.M. and Nicholson, R. (1993), "Activity based costing: A survey of Canadian practice", No. 3, Society of Management Accountants of Canada.
-
(1993)
-
-
Armitage, H.M.1
Nicholson, R.2
-
3
-
-
0002667801
-
"Cost management in Sweden: From modern to post-modern"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Ask, U., Ax, C. and Jonsson, S. (1996), "Cost management in Sweden: from modern to post-modern", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 199-217.
-
(1996)
Management Accounting: European Perspectives
, pp. 199-217
-
-
Ask, U.1
Ax, C.2
Jonsson, S.3
-
4
-
-
0010018835
-
"A survey of management accounting practice in Greek firms"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Ballas, A. and Venieris, G. (1996), "A survey of management accounting practice in Greek firms", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 123-39.
-
(1996)
Management Accounting: European Perspectives
, pp. 123-139
-
-
Ballas, A.1
Venieris, G.2
-
5
-
-
0002383971
-
"Management accounting in Italy"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Barbato, M.B., Collini and Quagli, P. (1996), "Management accounting in Italy", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 140-63.
-
(1996)
Management Accounting: European Perspectives
, pp. 140-163
-
-
Barbato, M.B.1
Collini2
Quagli, P.3
-
6
-
-
28044436227
-
"The implementation of ABCM in Canada, France and Japan: A cross-national study"
-
paper presented at the 24th Annual Congress of the European Accounting Association, Athens, 18-20 April
-
Bescos, P., Cauvin, E., Gosselin, M. and Yoshikawa, T. (2001), "The implementation of ABCM in Canada, France and Japan: A cross-national study", paper presented at the 24th Annual Congress of the European Accounting Association, Athens, 18-20 April.
-
(2001)
-
-
Bescos, P.1
Cauvin, E.2
Gosselin, M.3
Yoshikawa, T.4
-
7
-
-
0031094111
-
"Diffusion and accounting: The case of ABC in Norway"
-
Bjørnenak, T. (1997), "Diffusion and accounting: The case of ABC in Norway", Management Accounting Research, Vol. 8 No. 1, pp. 3-17.
-
(1997)
Management Accounting Research
, vol.8
, Issue.1
, pp. 3-17
-
-
Bjørnenak, T.1
-
8
-
-
26844528919
-
"The development of activity based costing journal literature, 1987-2000"
-
Bjørnenak, T. and Mitchell, F. (2002), "The development of activity based costing journal literature, 1987-2000", The European Accounting Review, Vol. 11 No. 3, pp. 481-508.
-
(2002)
The European Accounting Review
, vol.11
, Issue.3
, pp. 481-508
-
-
Bjørnenak, T.1
Mitchell, F.2
-
9
-
-
28044436667
-
"Organizational influences, ownership, and the adoption of activity based costing in Australian firms"
-
Working Paper No. 46, School of Accounting, University of Technology, Sydney, June
-
Brown, D., Booth, P. and Giacobbe, F. (2001), "Organizational influences, ownership, and the adoption of activity based costing in Australian firms", Working Paper No. 46, School of Accounting, University of Technology, Sydney, June.
-
(2001)
-
-
Brown, D.1
Booth, P.2
Giacobbe, F.3
-
10
-
-
0002173344
-
"Management accounting changes: The Belgian experience"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Bruggeman, W., Slagmulder, R. and Waeytens, D. (1996), "Management accounting changes: The Belgian experience", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 1-30.
-
(1996)
Management Accounting: European Perspectives
, pp. 1-30
-
-
Bruggeman, W.1
Slagmulder, R.2
Waeytens, D.3
-
11
-
-
0032013262
-
"Adoption and benefits of management accounting practices: An Australian study"
-
Chenhall, R. and Langfield-Smith, K. (1998), "Adoption and benefits of management accounting practices: An Australian study", Management Accounting Research, Vol. 9, pp. 1-19.
-
(1998)
Management Accounting Research
, vol.9
, pp. 1-19
-
-
Chenhall, R.1
Langfield-Smith, K.2
-
12
-
-
0042234138
-
"Activity based costing in Ireland: Barriers to, and opportunities, for change"
-
Clarke, P.J., Hill, N.T. and Stevens, K. (1999), "Activity based costing in Ireland: Barriers to, and opportunities, for change", Critical Perspectives on Accounting, Vol. 10, pp. 443-68.
-
(1999)
Critical Perspectives on Accounting
, vol.10
, pp. 443-468
-
-
Clarke, P.J.1
Hill, N.T.2
Stevens, K.3
-
13
-
-
0003782585
-
-
CIMA, London
-
Cobb, I., Innes, J. and Mitchell, F. (1992), Activity Based Costing - Problems in Practice, CIMA, London.
-
(1992)
"Activity Based Costing - Problems in Practice"
-
-
Cobb, I.1
Innes, J.2
Mitchell, F.3
-
14
-
-
0002270606
-
"Cost management concepts and principles: The rise of activity based costing - Part one what is an activity based cost system"
-
March
-
Cooper, R. (1988a), "Cost management concepts and principles: The rise of activity based costing - part one what is an activity based cost system", Journal of Cost Management, March, pp. 45-54.
-
(1988)
Journal of Cost Management
, pp. 45-54
-
-
Cooper, R.1
-
15
-
-
0002270606
-
"The rise of activity based costing - Part two: When do I need an activity based costing system?"
-
Cooper, R. (1988b), "The rise of activity based costing - part two: when do I need an activity based costing system?", Journal of Cost Management, pp. 45-53.
-
(1988)
Journal of Cost Management
, pp. 45-53
-
-
Cooper, R.1
-
16
-
-
0000637450
-
"Profit priorities from activity based costing"
-
May-June
-
Cooper, R. and Kaplan, R.S. (1991), "Profit priorities from activity based costing", Harvard Business Review, May-June, pp. 130-5.
-
(1991)
Harvard Business Review
, pp. 130-135
-
-
Cooper, R.1
Kaplan, R.S.2
-
17
-
-
0002661275
-
"Activity based systems: Measuring the costs of resource usage"
-
September
-
Cooper, R. and Kaplan, R.S. (1992), "Activity based systems: measuring the costs of resource usage", Accounting Horizons, September, pp. 1-13.
-
(1992)
Accounting Horizons
, pp. 1-13
-
-
Cooper, R.1
Kaplan, R.S.2
-
18
-
-
0004260993
-
-
Harvard Business School Press Boston, MA
-
Cooper, R. and Kaplan, R.S. (1998), Cost and Effect, Harvard Business School Press, Boston, MA.
-
(1998)
Cost and Effect
-
-
Cooper, R.1
Kaplan, R.S.2
-
19
-
-
0000001195
-
"Measuring the success of activity based cost management and its determinants"
-
Foster, G. and Swenson, D.G. (1997), "Measuring the success of activity based cost management and its determinants", Journal of Management Accounting Research, Vol. 9, pp. 109-42.
-
(1997)
Journal of Management Accounting Research
, vol.9
, pp. 109-142
-
-
Foster, G.1
Swenson, D.G.2
-
20
-
-
28044442220
-
"ABC, strategy and business unit performance"
-
Frey, K. and Gordon, L.A. (1999), "ABC, strategy and business unit performance", International Journal of Applied Quality Management, Vol. 2 No. 1, pp. 1-23.
-
(1999)
International Journal of Applied Quality Management
, vol.2
, Issue.1
, pp. 1-23
-
-
Frey, K.1
Gordon, L.A.2
-
22
-
-
0031066385
-
"The effect of strategy and organizational structure on the adoption and implementation of activity based costing"
-
Gosselin, M. (1997), "The effect of strategy and organizational structure on the adoption and implementation of activity based costing", Accounting, Organizations and Society, Vol. 22 No. 2, pp. 105-22.
-
(1997)
Accounting, Organizations and Society
, vol.22
, Issue.2
, pp. 105-122
-
-
Gosselin, M.1
-
23
-
-
0001961257
-
"Accounting innovations: A cross-sectional survey of manufacturing firms"
-
Green, F.B. and Amenkhienan, F.E. (1992), "Accounting innovations: a cross-sectional survey of manufacturing firms", Journal of Cost Management, Vol. 6, pp. 58-64.
-
(1992)
Journal of Cost Management
, vol.6
, pp. 58-64
-
-
Green, F.B.1
Amenkhienan, F.E.2
-
24
-
-
28044445830
-
"Activity based costing in US and Dutch food companies"
-
Groot, T.L.C.M. (1999), "Activity based costing in US and Dutch food companies", Advances in Management Accounting, Vol. 7, pp. 47-63.
-
(1999)
Advances in Management Accounting
, vol.7
, pp. 47-63
-
-
Groot, T.L.C.M.1
-
25
-
-
84986121899
-
"Application of activity based costing: Some case experiences"
-
Gunasekaran, A., Marri, H.B. and Yusuf, Y.Y. (1999), "Application of activity based costing: Some case experiences", Managerial Auditing Journal, Vol. 14 No. 6, pp. 286-93.
-
(1999)
Managerial Auditing Journal
, vol.14
, Issue.6
, pp. 286-293
-
-
Gunasekaran, A.1
Marri, H.B.2
Yusuf, Y.Y.3
-
26
-
-
0031599346
-
"Management accounting systems in Finnish service firms"
-
Hussain, Md.M., Gunasekaran, A. and Laitinen, E.K. (1998), "Management accounting systems in Finnish service firms", Technovation, Vol. 18 No. 1, pp. 57-67.
-
(1998)
Technovation
, vol.18
, Issue.1
, pp. 57-67
-
-
Hussain, Md.M.1
Gunasekaran, A.2
Laitinen, E.K.3
-
27
-
-
0002714151
-
"Activity based costing a survey of CIMA members"
-
October
-
Innes, J. and Mitchell, F. (1991), "Activity based costing a survey of CIMA members", Management Accounting, October, pp. 28-30.
-
(1991)
Management Accounting
, pp. 28-30
-
-
Innes, J.1
Mitchell, F.2
-
28
-
-
8344238767
-
"A survey of activity based costing in the UK's largest companies"
-
June
-
Innes, J. and Mitchell, F. (1995), "A survey of activity based costing in the UK's largest companies", Management Accounting Research, June, pp. 137-53.
-
(1995)
Management Accounting Research
, pp. 137-153
-
-
Innes, J.1
Mitchell, F.2
-
29
-
-
0000030649
-
"Activity based costing in the UK's largest companies: A comparison of 1994 and 1999 survey results"
-
Innes, J., Mitchell, F. and Sinclair, D. (2000), "Activity based costing in the UK's largest companies: A comparison of 1994 and 1999 survey results", Management Accounting Research, Vol. 11, pp. 349-62.
-
(2000)
Management Accounting Research
, vol.11
, pp. 349-362
-
-
Innes, J.1
Mitchell, F.2
Sinclair, D.3
-
30
-
-
0002311764
-
"Management accounting in Denmark: Theory and practice"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Israelsen, P., Anderson, M., Rohde, C. and Sorensen, P.E. (1996), "Management accounting in Denmark: Theory and practice", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 31-53.
-
(1996)
Management Accounting: European Perspectives
, pp. 31-53
-
-
Israelsen, P.1
Anderson, M.2
Rohde, C.3
Sorensen, P.E.4
-
31
-
-
0035285246
-
"The international diffusion of new management accounting practices: The case of India"
-
Joshi, P.L. (2001), "The international diffusion of new management accounting practices: The case of India", Journal of International Accounting, Auditing and Taxation, Vol. 10 No. 1, pp. 85-109.
-
(2001)
Journal of International Accounting, Auditing and Taxation
, vol.10
, Issue.1
, pp. 85-109
-
-
Joshi, P.L.1
-
32
-
-
28044468985
-
"Implementing an ABC system to stay competitive: A case study"
-
Kocakulah, M., Fowler, D. and McGuire, B.L. (2000), "Implementing an ABC system to stay competitive: A case study", Journal of Cost Management, Vol. 14 No. 2, pp. 15-19.
-
(2000)
Journal of Cost Management
, vol.14
, Issue.2
, pp. 15-19
-
-
Kocakulah, M.1
Fowler, D.2
McGuire, B.L.3
-
33
-
-
0002739042
-
"Cost accounting in Finland: Current practice and trends of development"
-
Lukka, K. and Granlund, M. (1996), "Cost accounting in Finland: current practice and trends of development", The European Accounting Review, Vol. 5 No. 1, pp. 1-28.
-
(1996)
The European Accounting Review
, vol.5
, Issue.1
, pp. 1-28
-
-
Lukka, K.1
Granlund, M.2
-
34
-
-
0000545571
-
"Satisfaction with activity based costing cost management implementation"
-
McGowan, A.S. and Klammer, T.P. (1997), "Satisfaction with activity based costing cost management implementation", Journal of Management Accounting Research, Vol. 9, pp. 217-37.
-
(1997)
Journal of Management Accounting Research
, vol.9
, pp. 217-237
-
-
McGowan, A.S.1
Klammer, T.P.2
-
35
-
-
0031537285
-
"Towards explaining activity based costing failure: Accounting and control in a decentralized organization"
-
Malmi, T. (1997), "Towards explaining activity based costing failure: Accounting and control in a decentralized organization", Management Accounting Research, Vol. 8, pp. 459-80.
-
(1997)
Management Accounting Research
, vol.8
, pp. 459-480
-
-
Malmi, T.1
-
36
-
-
0033229027
-
"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, Vol. 24 No. 8, pp. 649-72.
-
(1999)
Accounting, Organizations and Society
, vol.24
, Issue.8
, pp. 649-672
-
-
Malmi, T.1
-
37
-
-
77953734427
-
"Management accounting in Spain: Trends in thought and practice"
-
Bhimani, A. (Ed.), Oxford University Press, Oxford
-
Saez-Torrecilla, A., Fernandez-Fernandez, A., Texeira-Quiros, J. and Vaquera-Mosquero, M. (1996), "Management accounting in Spain: trends in thought and practice", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 180-90.
-
(1996)
Management Accounting: European Perspectives
, pp. 180-190
-
-
Saez-Torrecilla, A.1
Fernandez-Fernandez, A.2
Texeira-Quiros, J.3
Vaquera-Mosquero, M.4
-
38
-
-
0002076323
-
"Management accounting: A German perspective"
-
Scherrer, G. (1996), "Management accounting: A German perspective", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 100-22.
-
(1996)
Management Accounting: European Perspectives
, pp. 100-122
-
-
Scherrer, G.1
-
39
-
-
0000731727
-
"An empirical analysis of firms' implementation experiences with activity based costing"
-
Shields, M. (1995), "An empirical analysis of firms' implementation experiences with activity based costing", Journal of Management Accounting Research, Vol. 9, pp. 148-66.
-
(1995)
Journal of Management Accounting Research
, vol.9
, pp. 148-166
-
-
Shields, M.1
-
40
-
-
28044464878
-
"Autopsy of a stalling ABC system: A case study of activity based cost management and performance improvement"
-
paper presented at the 24th Annual Congress of the European Accounting Association, Athens, 18-20 April
-
Tayles, M. and Drury, C. (2001), "Autopsy of a stalling ABC system: a case study of activity based cost management and performance improvement", paper presented at the 24th Annual Congress of the European Accounting Association, Athens, 18-20 April.
-
(2001)
-
-
Tayles, M.1
Drury, C.2
-
41
-
-
28044461200
-
"Modeling the interrelationships between activity based costing and flexible manufacturing systems"
-
paper presented at the 23rd Annual Congress of the European Accounting Association, Munich, 29-31 March
-
Venieris, G., Zorgios, Y. and Cohen, S. (2000), "Modeling the interrelationships between activity based costing and flexible manufacturing systems", paper presented at the 23rd Annual Congress of the European Accounting Association, Munich, 29-31 March.
-
(2000)
-
-
Venieris, G.1
Zorgios, Y.2
Cohen, S.3
|