Management And Accounting Web

Activity Based Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Agrawal, S. P., Z. Rezaee and H. S. Pak. 2006. Continuous improvement: An activity-based model. Management Accounting Quarterly (Spring): 14-22.

Anderson, B., C. E. Davis, E. B. Davis and M. Twomey. 2004. How to create an activity management program that lasts. Strategic Finance (February): 40-45.

Ansari, S. and J. Bell. 2008. Activity-based management in Shell Gabon. IMA Educational Case Journal 1(4): 1-7.

Ansari, S., J. Bell and H. Lundblad. 2002. TransEuro Corporation: A management practices case. Strategic Finance (July): 52-57. (Student case competition - analyze this company's cost using ABM).

Ansari, S. L., T. Klammer, C. Lawrence, and J. Bell. 1996. Activity-Based Management (ABM): Module. McGraw Hill Higher Education.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Armstrong, P. 2002. The costs of activity-based management. Accounting, Organizations and Society 27(1-2): 99-120.

Asada, T. J. C. Bailes and K. Suzuki. 2000. Implementing ABM with Hoshin management. Management Accounting Quarterly (Winter): 6-11. Note: Hoshin management is a Japanese concept.

Baird, K. M., G. L. Harrison and R. C. Reeve. 2004. Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research (December): 383-399.

Balachandran, B. V. and K. S. Sundar. 2003. Interface between ABC/M requirements and multi-dimensional databases. Cost Management (November/December): 33-39.

Barfield, J. T., C. M. Fisher and J. R. Goolsby. 2004. Improving competitiveness through non-value-added activity analysis. Cost Management (July/August): 22-32.

Baxendale, S. J. and P. Jokinen. 2000. Interactions between ERP and ABCM systems. Journal of Cost Management (March/April): 40-46.

Bennett, P. 1996. ABM and the procurement cost model. Management Accounting (March): 28-32.

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Design. Boston: Harvard Business School Press. (Short Summary or Concepts.) (Longer Summary.)

Beynon, R. 1992. Change management as a platform for activity-based management. Journal of Cost Management (Summer): 24-30. (Summary).

Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).

Bjornenak, T. 1997. Conventional wisdom and costing practices. Management Accounting Research (December): 367-382.

Bjornenak, T. 1997. Diffusion and accounting: The case of ABC in Norway. Management Accounting Research (March): 3-17.

Bjornenak, T. 2000. Understanding cost differences in the public sector - A cost drivers approach. Management Accounting Research (June): 193-211.

Bjornenak, T. and O. Olson. 1999. Unbundling management accounting innovations. Management Accounting Research (December): 325-338.

Black, R.J. and L.P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Bleeker, R. 2004. Activity-based Cost Management Design Framework: Getting It Right The First Time. Bookman Pub.

Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.

Borden, J. P. 1991. Software for activity-based management. Journal of Cost Management (Fall): 7-37.

Borden, J. P. 1994. Activity-based management software. Journal of Cost Management (Winter): 39-49.

Brausch, J. M. and T. C. Taylor. 1997. Who is accounting for the cost of capacity? Management Accounting (February): 44-46, 48-50. (Summary).

Brierley, J. A 2008. Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research 20 (Special Issue): 61-87.

Brierley, J. A. 2011. Why the proper definition of the ABC matters: A note. Advances in Management Accounting (19): 225-249.

Brimson, J. A. 1987. The cost accounting revolution. Journal of Cost Management (Spring): 70-72.

Brimson, J. A. 1988. High-tech Cost accounting. Journal of Cost Management (Winter): 53-55.

Brimson, J. A. 1986. How advanced manufacturing technologies are reshaping cost management. Management Accounting (March): 25-29.

Brimson, J. A. 1988. Improvement and Elimination of non-value-added costs. Journal of Cost Management (Summer): 62-65.

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53.

Brimson, J. A. 1987. Technology, sunk costs, and the make-or-buy decision. Journal of Cost Management (Fall): 52-55.

Brimson, J. A. 1987. The world of cost management. Journal of Cost Management (Summer): 68-70.

Brimson, J. A. 1996. An overview of activity-based management. Chapter C1. Handbook of Cost Management. Warren, Gorham & Lamont: C1-1-C1-28.

Brimson, J. A. and J. Antos. 1994. Activity Based Management for Service Industries, Government Entities, and Nonprofit Organizations. New York: John Wiley & Sons Inc.

Brimson, J. A. 1998. Feature costing: Beyond ABC. Journal of Cost Management (January/February): 6-12. (Summary).

Brimson, J. A. 2002. The Handbook of Process-Based Accounting: Leveraging Processes To Predict Results. AICPA.

Brimson, J. A. and J. Antos. 1998. Activity-Based Management: For Service Industries, Government Entities, and Nonprofit Organizations. New York: John Wiley & Sons Inc.

Brimson, J. A. and J. Antos. 1998. Driving Value Using Activity-Based Budgeting. John Wiley and Sons.

Bromwich, M. 1990. The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society 15(1-2): 27-46.

Capetinni, R. and D. K. Clancy, eds. 1987. Cost Accounting, Robotics, and The New Manufacturing Environment. Edited Presentations of the First Annual Management Accounting Symposium. (American Accounting Association).

Campi, J. P. 1992. It’s not as easy as ABC. Journal of Cost Management (Summer): 5-11. (Summary).

Carlson, D. A. and S. M. Young. 1993. Activity-based total quality management at American Express. Journal of Cost Management (Spring): 48-58.

Chenhall, R. H. 2004. The role of cognitive and affective conflict in early implementation of activity-based cost management. Behavioral Research in Accounting (16): 19-44.

Coburn, S., H. Grove and C. Fukami. 1995. Benchmarking with ABCM. Management Accounting (January): 56-60.

Coburn, S., H. Grove, and W. Ortega. 1998. Business process reengineering using activity-based management. Journal of Cost Management (September/October): 41-47.

Cokins, G. 1996. Activity-Based Cost Management Making It Work: A Manager's Guide to Implementing and Sustaining an Effective ABC System. McGraw Hill Professional Publishing.

Cokins, G. 1999. Using ABC to become ABM. Journal of Cost Management (January/February): 29-35. (Summary.)

Cokins, G. 2001. Activity-based Cost Management: An Executive's Guide. John Wiley and Sons.

Cokins, G. 2001. Activity-Based Cost Management in Government. Management Concepts, Inc.

Cokins, G. 2004. Performance Management: Finding the Missing Pieces (to Close the Intelligence Gap). John Wiley and Sons.

Cokins, G., J. Cherian and P. Schwer. 2015. Don't be stuck in the last century: It's time for management accountants to work with decision makers and give them the information they need to do their jobs. Strategic Finance (October): 26-33.

Colburn, S., H. Grove and C. Fukami. 1995. Benchmarking with ABCM. Management Accounting (January): 56-60.

Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances In Management Accounting (3): 16.

Cooper, R. 1996. Activity-based management and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).

Cooper, R. and R. Kaplan. 1991. The Design of Cost Management Systems. Englewood Cliffs, NJ: Prentice Hall.

Cooper, R., and R. S. Kaplan. 1998. The promise - and peril - of integrated cost systems. Harvard Business Review (July-August): 109-119. (Summary 1), (Summary 2).

Cooper, R. and R. Slamulder. 1999. Activity-based cost management system architecture - Part I. Strategic Finance (October): 12, 14.

Cooper, R. and R. Slagmulder. 1999. Activity-based cost management system architecture - Part II. Strategic Finance (December): 69-70.

Cooper, R. and R. Slagmulder. 2000. ABCM system architecture - Part III. Strategic Finance (February): 63-64.

Cooper, R. and R. Slagmulder, 2000. Activity-based budgeting - Part 1. Strategic Finance (September): 85-86.

Cooper, R. and R. Slagmulder, 2000. Activity-based budgeting - Part 2. Strategic Finance (October): 26, 28.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey, and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November):

Cooper, R., R. S. Kaplan, L. Maisel, E. Morrissey and R. Oehm. 1992. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants.

Cunningham, J. E., O. Fiume and W. L. Truit. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.

Damitio, J. W., G. W. Hayes and P. L. Kintzele. 2000. Integrating ABC and ABM at Dow Chemical. Management Accounting Quarterly (Winter): 22-26.

DeFreitas, D. G., J. W. Gillett, R. L. Fink and W. Cox. 2013. Getting lean and mean at Caterpillar with ABM. Strategic Finance (January): 24-33.

Dierks, P. A. and G. Cokins. 2001. The CAM-I glossary of activity-based management. Journal of Cost Management (January/February): 34-43.

Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).

Drucker, P. F. 1990. The emerging theory of manufacturing. Harvard Business Review (May-June): 94-102. (Summary).

Dub, S. 1997. ABM at Lawson: Beyond the technology. Management Accounting (March): 34-36.

Dub, S. 1998. ABM at Lawson: Putting the technology to work. Management Accounting (April): 46-48.

Edersheim, E. H., and B. Vanderbosch. 1991. How to make accounting count: Causal-based accounting. Journal of Cost Management (Winter): 5-17. (According to these authors, causal-based accounting is comparable to ABC, but has a different emphasis).

Edersheim, E. H. and J. Wilson. 1992. Complexity at consumer goods companies: Naming and taming the beast. Journal of Cost Management (Fall): 26-36.

Ernst and Young. 1992. The Ernst and Young Guide to Total Cost Management. John Wiley and Sons.

Euske, K. J. and A. Vercio. 2007. Enhancing the ABC cross. Management Accounting Quarterly (Summer): 48-61.

Euske, K. J., M. J. Lebas and C. J. McNair. 1993. Performance management in an international setting. Management Accounting Research (December): 275-299.

Ferrara, W. L. 1990. The new cost/management accounting - More questions than answers. Management Accounting (October): 48-52.

Ferrara, W. L. 1995. Cost/management accounting: The 21st century paradigm. Management Accounting (December): 30-36.

Fetzer, B. L. and L. Kren. 2012. More effective planning in a traditional two-stage cost system with activity-based management. Cost Management (November/December): 6-11.

Forrest, E. 1996. Activity-Based Management: A Comprehensive Guide. McGraw Hill Professional Publishing.

Foster, G. and D. W. Swenson. 1997 Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research (9): 109-141. (Summary).

Foster, G. and M. Gupta. 1990. Activity accounting: An electronics industry implementation. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 8: 225-268.

Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Frigo, M. L. and H. A. Kos. 1999. Navistar's dream team. Strategic Finance (August): 38-45. (Project leaders, teams and ABM).

Gammell, F. and C. J. McNair. 1994. Jumping the growth threshold through activity-based cost management. Management Accounting (September): 37-46.

Gamster, S. 1999. Using activity-based management to justify ERP implementations. Journal of Cost Management (September/October): 24-33.

Glad, E. and H. Becker. 1996. Activity-Based Costing and Management. John Wiley and Sons.

Govindarajan, V. and A.K. Gupta 1985. Linking control systems to business unit strategy: Impact on performance. Accounting Organization and Society: 51-66.

Govindarajan, V. and J. K. Shank 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15.

Grady, M. W. 1988. Is your cost management system meeting your needs? Journal of Cost Management (Summer):11-15.

Green, F. B. and F. E. Amenkhienan. 1992. Accounting innovations: A cross-sectional survey of manufacturing firms. Journal of Cost Management (Spring): 58-64.

Greenwood, T. G. and J. M. Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework. Journal of Cost Management (Winter): 22-40. (Summary).

Greenwood, T. G. and J. M. Reeve. 1994. Process cost management. Journal of Cost Management (Winter): 4-19. (Summary).

Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.

Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).

Hansen, S. C. 2004. The Closed Loop: Implementing Activity-Based Planning and Budgeting. CAM-I.

Hendricks, J. A. 1988. Applying cost accounting to factory automation. Management Accounting (December): 24-30.

Higgins, B. K. and C. M. Dice. 1982. The functional administrative control technique: The application of value engineering to organization development. Proceedings of the Society of American Value Engineers International Conference: 74-92.

Higgins, B. K. and S. M. Young. 2001. Improving operations: Not as simple as ABC. Journal of Corporate Accounting & Finance (March/April): 1-18.

Higgins, B. K. and S. M. Young. 2003. Performance excellence through activity value management. Journal of Corporate Accounting & Finance (March/April): 1-11. (For a description of Activity Value Management® see http://www.mrt-ltd.com/AVM.html).

Hixon, M. 1995. Activity-based management: Its purpose and benefits. Management Accounting UK (June): 30-31.

Hobdy, T., J. Thomson and P. Sharman. 1994. Activity-based management at AT&T. Management Accounting (April): 35-39.

Horngren, C. T., and G. Foster. 1988. Flexible manufacturing systems: Cost management and cost accounting implications. Journal of Cost Management (Fall):16-24.

Howell, R. A., J.D. Brown, S.R. Soucy and A.H. Seed III. 1987. Management Accounting In The New Manufacturing Environment. Montvale, NJ: National Association of Accountants.

Howell, R. A. and S. R. Soucy. 1987. The new manufacturing environment: Major trends for management accounting. Management Accounting (July): 21-27.

Howell, R. A. and S. R. Soucy. 1987. Cost accounting in the new manufacturing environment. Management Accounting (August): 42-48.

Howell, R. A. and S. R. Soucy. 1987. Operating controls in the new manufacturing environment. Management Accounting (October): 25-31.

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Hronec, S. M. 1993. Vital Signs: Using Quality, Time, and Cost Performance Measurements to Chart Your Company's Future. New York: AMACOM, American Management Association.

Huang, L. 1999. The integration of activity-based costing and the theory of constraints. Journal of Cost Management (November/December): 21-27. (Summary).

Hubbell, W. W. Jr. 1996. Combining economic value added and activity-based management. Journal of Cost Management (Spring): 18-29.

Hubbell, W. W. Jr. 1996. A case study in economic value added and activity-based management. Journal of Cost Management (Summer): 21-29.

Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): 22-30. (Summary).

Hussein, M. 1999. Tracking and Controlling Costs: 25 Keys to Cost Management. Lebhar-Friedman Books.

Institute of Management Accountants. 1998. Tools and Techniques for Implementing ABC/ABM. Institute of Management Accountants.

Jarrett, A. P. 1966. We control costs at their source. Management Accounting (February): 30-35.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. (Summary).

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T., G. J. Fults, and P. Jackson. 1990. Activity Management and performance measurement in a service organization. Proceedings of the Third Annual Management Accounting Symposium. American Accounting Association: 63-73.

Johnson, H. T. 1992. It's time to stop overselling activity-based concepts. Management Accounting (September): 26-35. (Summary).

Johnson, H. T. 1992. Relevance Regained: From Top-Down Control to Bottom-up Empowerment. New York: The Free Press. (Summary).

Jones, L. F. 1991. Product costing at Caterpillar. Management Accounting (February): 34-35, 38-42.

Johnson, S. D. 1998. The ABCs of the electric utility industry. Management Accounting (November): 25-26, 28, 30-32.

Jones, S. K., D. L. Wright and V. M. Karbhari. 1999. The relevance of activity-based management support for composite structures design. Advances in Management Accounting (7): 1-24.

Juras, P. E., P. A. Dierks and S. S. Barona. 1996. Building activity-flow cost models in spreadsheets. Journal of Cost Management (Spring): 70-79.

Kaciuba, G. and G. H. Siegel. 2009. Activity-based management in a medical practice: A case study emphasizing the AICPA's core competencies. Issues in Accounting Education (November): 553-577.

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705.

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418.

Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).

Kaplan, R. S. ed. 1990. Measures for Manufacturing Excellence. Boston: Harvard Business School Press.

Kaplan, R. S. 1990. Measures for manufacturing excellence: A summary. Journal of Cost Management (Fall): 22-29.

Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).

Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.

Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).

Kaplan, R. S. and R. Cooper. 1998. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston, MA: Harvard Business School Press.

Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements).

Kelly, K. H. 1987. Measures for manufacturing excellence: A Summary. Journal of Cost Management (Fall): 3-4.

Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).

Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).

Khan, Z. U. and M. F. Sharifi. 1998.Case activity-based management for procurement: Case and teaching note. Journal of Accounting Education 16(3-4): 525-544.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

Kocakulah, M. C. and A. David Austill. 2017. Measuring commercial loan profitability using activity-based costing at a regional bank. Cost Management (September/October): 19-31.

Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Lenhardt, P. M. 2004. Uncover hidden profit potential: Develop activity and profit profiles, Part 1. Cost Management (November/December): 40-46.

Liu, L. Y. J., J. J. Robinson and J. Martin. 2003. An application of activity-based budgeting: A UK experience. Cost Management (September/October): 30-36.

Mackey, J. T. 1987. Eleven key issues in manufacturing accounting. Management Accounting (January): 32-37.

Mahalingam, M. S., B. V. Balachandran, and F. C. Kohli. 1999. Activity-based management for systems consulting industry. Journal of Cost Management (May/June): 4-15.

Maiga, A. S. and F. A. Jacobs. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied Management Accounting Research (Winter): 35-54.

Maiga, A. S. and F. A. Jacobs. 2007. Activity-based cost management and manufacturing, operational and financial performance: A structural equation modeling approach. Advances in Management Accounting (16): 217-260.

Maisel, L. S. 1990. Next generation' thinking about cost management Journal of Cost Management (Fall): 3.

Martin, J. R. Not dated. Activity based management models. Management And Accounting Web. https://maaw.info/ABMModels.htm

Martin, J. R. Not dated. Chapter 7: Activity Based Product Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. https://maaw.info/Chapter7.htm

Martin, J. R. Not dated. Chapter 8: Just-In-Time, Theory of Constraints, and Activity Based Management Concepts and Techniques. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. https://maaw.info/Chapter8.htm

Martin, J. R. Not dated. The CAM-I conceptual design. Chapters 1-3. Management And Accounting Web. https://maaw.info/CAM-ISummary.htm

Martin, J. R. Not dated. The CAM-I conceptual design. Chapter 6. Management And Accounting Web. https://maaw.info/CAM-ISummaryChapter6.htm

Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. https://maaw.info/5partsofcostsystem.htm

Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education: 25-41. (Summary).

McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).

McGowan, A. S. 1998. Perceived benefits of ABCM implementation. Accounting Horizons (March): 31-50.

McGowan, A. S. and T. P. Klammer. 1997. Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research (9): 217-237.

McIlhattan, R. D. 1987. The path to total cost management. Journal of Cost Management (Summer): 5-10.

Mecimore, C. D. 1988. The difference between a cost accounting and a cost management system. Journal of Cost Management (Summer): 66-68.

Mecimore, C. D. and A. T. Bell. 1995. Are we ready for fourth-generation ABC? Management Accounting (January): 22-26. (Summary).

Milano, R. J. 2000. Activity-based management for colleges and universities. Management Accounting Quarterly (Spring): 43-48.

Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.

Miller, J. A. 1996. Implementing Activity-Based Management in Daily Operations. John Wiley and Sons.

Miller, J. G. and T. E. Vollmann. 1985. The hidden factory. Harvard Business Review (September-October): 142-150. (Summary).

Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).

Morrissey, E. 1999. Meeting the challenge of Stage Four. Journal of Cost Management (March/April): 39-40.

Ness, J. A., M. J. Schroeck, R. A. Letendre and W. J. Douglas. 2001. The role of ABM in measuring customer value. Strategic Finance (March): 32-37.

Ness, J. A., M. J. Schroeck, R. A. Letendre and W. J. Douglas. 2001. The role of ABM in measuring customer value - Part 2. Strategic Finance (April): 44-49.

Oliver, L. 1999. The Cost Management Toolbox: A Manager's Guide to Controlling Cost and Boosting Profits. AMACOM.

Pember, A. and M. Lemon. 2012. Measuring and managing environmental sustainability: Using activity-based costing/management (ABC/M). The Consortium for Advanced Management - International Environmental Sustainability Special Interest Group.

Pemberton, N. R., L. Arumugam and N. H. Ccea. 1996. ABM at Dayton Technologies: From obstacles to opportunities. Management Accounting (March): 20, 22, 24-27.

Player, S., A. Andersen and R. S. DeLacerda. 1999. Arthur Andersen's Global Lessons in Activity-Based Management. John Wiley and Sons.

Player, S. and C. Cobble. 1999. Cornerstones of Decision Making: Profiles of Enterprise ABM. Oakhill Press.

Player, S. and D. Keys. 1995. Activity-Based Management: Arthur Andersen's Lessons from the ABM Battlefield. New York: Master Media.

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Getting off to the right start. Journal of Cost Management (Spring): 26-38. (The authors discuss 10 pitfalls related to getting of to the right start for ABM, based on 50 interviews).

Player, R. S and D. E. Keys. 1995. Lessons from the ABM battlefield: Developing the pilot. Journal of Cost Management (Summer): 20-35. (This is the second article in the series. In this paper the authors discuss 10 pitfalls in developing an ABM pilot).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Moving from pilot to mainstream. Journal of Cost Management (Fall): 31-41. (This is the third in the series and includes ten pitfalls in moving from a pilot to a mainstream ABM system).

Preda, P. and T. Watts. 2004. Contemporary accounting innovations in Australia: Manufacturing versus service organizations. Journal of Applied Management Accounting Research (Summer): 17-28. (The innovations include: value-based management, total quality management, balanced scorecard, activity-based costing, and activity-based management).

Pryor, T. 2000. Activity Dictionary: A Comprehensive Reference Tool for ABM and ABC. ICMS.

Pryor, T. 2000. Using Activity Based Management for Continuous Improvement. ICMS.

Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).

Pryor, T. E. 1990. Designing your new cost system is simple (But not easy). Journal of Cost Management (Winter): 43-47.

Pryor, T. E. and C. F. Nola editor. 1998. Pryor Convictions: 31 Insights into ABM. ICMS.

Raffish, N. 1991. How much does that product really cost? Management Accounting (March): 36-39.

Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.

Randall, R. F. 1992. Letters to the editor. Management Accounting (November): 10-11.

Randall, R. F. 1992. Letters to the editor. Management Accounting (December): 8-13.

Ray, M. R. and T. W. Schlie. 1993. Activity-based management of innovation and R and D operations. Journal of Cost Management (Winter): 16-22.

Reeve, J. M. 1996. Projects, models, and systems -Where is ABM headed? Journal of Cost Management (Summer): 5-16. (Summary).

Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.

Ruhl, J. M. 1997. Review of Gokins, G. 1996. Activity-Based Cost Management: Making It Work. Journal of Cost Management (January/February): 46-47.

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

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