Management And Accounting Web

Activity Based Costing Bibliography

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

Activity Based Costing Main Page | Time-driven ABC Bibliography

Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.

Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Aiyathurai, G., W. W. Cooper and K. K. Sinha. 1991. Note on activity accounting. Accounting Horizons (December): 60-68.

Albright, T. L. and T. Smith 1996. Software for activity-based costing. Journal of Cost Management. (Fall): 47-58.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson. 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.

Albright, T. L., R. W. Ingram and M. A. Lawley. 1992. The Beville Manufacturing case: Using factory-simulation software to teach the concepts of activity-based costing and nonfinancial performance measures. Journal of Accounting Education 10(2): 329-348.

Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Summary. Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32. Summary of Kaplan and Shank arguments).

Allain, E. and M. Gervais. 2014. Traceability of time consumption for costing service transactions. Advances in Management Accounting (23): 253-281.

Allen, T. 2002. Are your products profitable? Strategic Finance (March): 32-37. (Establishing a methodology for tracking and managing product stock-keeping units, or SKUs, from a life-cycle profitability viewpoint, or SKU portfolio management - SPM).

Al-Omiri, M. 2011. A survey study of the organization and behavioural factors influencing the adoption and success of ABC in KSA companies. Cost Management (March/April): 29-42.

Al-Omiri, M. and C. Drury. 2007. Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Cost Management (November/December): 38-48.

Alyathural, G., W. W. Cooper and K. K. Sinha. 1991. Note on activity accounting. Accounting Horizons (December): 60-68.

Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. Activity-based costing for economic value added®. Review of Accounting Studies 2(3): 231-264.

Anderson, S. 1995. A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research (7): 1-51. (Summary).

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Anderson, S. W. 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review (July): 363-387. (JSTOR link).

Anderson, S. W. and S. M. Young. 1999. The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society 24(7): 525-559.

Anderson, S. W., J. W. Hesford and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society 27(3): 195-211. (Summary).

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.

Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Awasthi, V. N. 1994. ABC's of Activity-Based Accounting. Industrial Management (July-August): 8-1.

Ayers, J. B. 1988. Understanding your cost drivers - The key to disciplined planning. Journal of Cost Management (Fall): 6-15.

Babad, Y. M. and B. V. Balachandran. 1993. Cost driver optimization in activity-based costing. The Accounting Review (July): 563-575. (JSTOR link). (Part of a forum on cost drivers).

Bakke, N. and R. Hellberg. 1991. Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling. International Journal of Production Economics (24): 1-18.

Balakrishnan, R., A. J. Pugely and A. S. Shah. 2017. Modeling resource use with time equations: Empirical evidence. Journal of Management Accounting Research 29(1): 1-12.

Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).

Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons (March): 21-41.

Bamber, L. S. and K. E. Hughes III. 2001. Activity-based costing in the service sector: The Buckeye national bank. Issues in Accounting Education (August): 381-408.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32.

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601. (JSTOR link). (Part of a forum on cost drivers).

Banker, R. D., I. R. Bardhan and T. Chen. 2008. The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society 33(1): 1-19.

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.

Banker, R. D., S. M. Datar, S. Kekre and T. Mukhopadbyay. 1990. Costs of product and process complexity. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 9: 269-290.

Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January):

Barton, T. L. and J. B. MacArthur. 2003. Activity-based costing and predatory pricing: The case of the petroleum retail industry. Management Accounting Quarterly (Spring): 1-7.

Basuki, B. and M. D. Riediansyaf. 2014. The application of time-driven activity-based costing in the hospitality industry: An exploratory case. Journal of Applied Management Accounting Research (Winter): 27-54.

Baxendale, S. J. 2000. An Activity-based costing practicum. Journal of Cost Management (January/February): 46-47.

Baxendale, S. J. 2006. The selection of actionable cost objects for an activity-based costing system. Management Accounting Quarterly (Spring): 9-13.

Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.

Baxendale, S. J. and F. Jama. 2003. What ERP can offer ABC. Strategic Finance (August): 54-57.

Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.

Baxendale, S. J. and P. S. Raju. 2004. Using ABC to enhance throughput accounting: A strategic perspective. Cost Management (January/February): 31-38. (Summary).

Baxendale, S. J. and V. Dornbusch. 2000. Activity-based costing for a hospice. Strategic Finance (March): 60-70.

Baxendale, S. J., M. Gupta and P.S. Raju. 2005. Profit enhancement using an ABC model. Management Accounting Quarterly (Winter): 11-21. (A field study).

Beaujon, G. J., and V. R. Singhal. 1990. Understanding the activity costs in an activity-based cost system. Journal of Cost Management (Spring): 51-72.

Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37. (JSTOR link).

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.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Bescos, P. and K. Charaf. 2013. The adoption of ABC and the improvement of performance: The case of the Central Bank of Morocco. Cost Management (July/August): 27-38.

Bhimani, A. and D. Pigott. 1992. Implementing ABC: A case study of organizational and behavioural consequences. Management Accounting Research (June): 119-132.

Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn?Cost Management (September/October): 29-33.

Bhimani, A., M. Gosselin, M. Ncube and H. Okano. 2007. Activity-based costing: How far have we come internationally? Cost Management (May/June): 12-17.

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.

Blocher, E., B. Wong and C. T. McKittrick. 2002. Making bottom-up ABC work at Reichhold, Inc. Strategic Finance (April): 51-55.

Blocher, E., K. Shastri, D. E. Stout and M. R. Swain. 2010. Instructional case: Blue Ridge Revisited - Integrating ABC and OROS Quick® software. Journal of Accounting Education 27(2): 85-103.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83. (Summary).

Bonsack, R. A. 1991 Does activity-based costing replace standard costing? Journal of Cost Management (Winter): 46-47.

Boons, A. A. M., H. J. E. Roberts and F. A. Roozen. 1992. Contrasting activity-based costing with the German/Dutch cost pool method. Management Accounting Research (June): 97-117.

Booth, J. M. and B.V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.

Borden, J. P. 1990. Review of literature on activity-based costing. Journal of Cost Management (Spring): 5-12.

Brausch, J. M. 1992. Selling ABC. Management Accounting (February): 42-46.

Brausch, J. M. 1994. Beyond ABC: Target costing for profit enhancement. Management Accounting (November): 45-49.

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

Brethauer, D. M. 1999. The Power of Strategic Costing: Uncover Your Competitor's and Suppliers' Costs, Set Your Company's Target Costs, Maximize Your Profits. AMACOM.

Brewer, P.C. 1998. Developing a data center chargeback system using ABC. Journal of Cost Management (May/June): 41-48.

Brewer, P. C. 1998. National culture and activity-based costing systems: A note. Management Accounting Research (June): 241-260.

Brewer, P. C., P. E. Juras and E. R. Brownlee II. 2003. Global Electronics, Inc.: ABC implementation and change management process. Issues in Accounting Education (February): 49-69.

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., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265.

Briers, M. and W. F. Chua. 2001. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26(3): 237-269.

Briers, M., P. Luckett and C. Chow. 1997. Data fixation and the use of traditional versus activity-based costing systems. Abacus 33(1): 49-68.

Brimson, J. A. 1991. Activity Accounting: An Activity Based Costing Approach. New York: John Wiley & Sons Inc.

Brimson, J. A. 1997. Activity Accounting: An Activity-Based Costing Approach. 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. 2007. An ABC retrospective: "Mirror, mirror on the wall..." Cost Management (March/April): 45-47.

Briner, R. F., M. Alford and J. A. Noble. 2003. Activity-based costing for state and local governments. Management Accounting Quarterly (Spring): 8-14.

Bromwich, M. and C. Hong. 1999. Activity-based costing systems and incremental costs. Management Accounting Research (March): 39-60.

Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.

Byrne, S., E. Stower and P. Torry. 2009. Is ABC adoption a success in Australia? Journal of Applied Management Accounting Research (Winter): 37-52.

Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).

Campbell, R. J. 1995. Steeling time with ABC or TOC. Management Accounting (January): 31-36. (Summary).

Campbell, R., P. Brewer and T. Mills. 1997. Designing an information system using activity-based costing and the theory of constraints. Journal of Cost Management (January/February): 16-25. (Summary).

Caplan, D., N. D. Melumad and A. Ziv. 2005. Activity-based costing and cost interdependencies among products: The Denim Finishing Company. Issues in Accounting Education (February): 51-62.

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35-36. (Summary).

Carwin, D. and M. J. Bouwman. 2002. The association between activity-based costing and improvement in financial performance. Management Accounting Research (March): 1-39.

Charaf, K. and P. Bescos. 2014. Activity-based costing in Morocco. Cost Management (May/June): 14-21.

Chenhall, R. H. and K. Langfield-Smith. 1998. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research (March): 1-19.

Chiang, B. 2002. Activity-based benchmarking and process management - Managing the case of cardiac surgery. Management Accounting Quarterly (Fall): 21-30.

Chiang, B. 2002. Activity-based benchmarking in the healthcare industry. Journal of Cost Management (January/February): 43-48.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Christensen, J. and J. S. Demski. 2003. Factor choice distortion under cost-based reimbursement. Journal of Management Accounting Research (15): 145-160.

Christensen, L. F. and D. Sharp. 1993. How ABC can add value to decision making. Management Accounting (May): 38-42.

Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.

Church, A. H. 1910. Organisation by production factors. Engineering Magazine (April): 79-80.

Church, A. H. 1914. The Science and Practice of Management. New York: The Engineering Magazine Company.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Reprint of Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41. (Summary).

Clark, J. and P. R. Sopariwala. 2017. Applying time-driven activity-based costing to Metro Health's outpatient clinic. Cost Management (March/April): 16-29.

Clausing, N. 1990. But what's my cost? Journal of Cost Management (Fall): 52-56.

Clemens, J. D. 1991. How we changed our accounting system. Management Accounting (February):

Coate, C. J. and K. J. Frey. 1999. Integrating ABC, TOC, and financial reporting. Journal of Cost Management (July/August): 22-27. (Summary).

Cobb, I., J. Innes and F. Michell. 1993. Activity-based costing problems: The British experience. Advances In Management Accounting ((2): 63-83.

Cobble, C. 1999. ABC pilots and beyond. Journal of Cost Management (March/April): 37-38.

Coburn, S., H. Grove and T. Cook. 1997. How ABC was used in capital budgeting. Management Accounting (May): 38-40, 42-44, 46.

Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.

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

Cokins, G. 2002. Integrating target costing and ABC. Journal of Cost Management (July/August): 13-22. (Summary).

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

Cokins, G. and D. Hicks. 2007. Where does ABC fit amongst the clutter of managerial accounting? Cost Management (March/April): 21-28.

Cokins, G. and D. D. Paul. 2016. Time-driven or driver rate-based ABC: How do you choose? Strategic Finance (February): 20-29.

Colbert, G.J. and B.H. Spicer. 1998. Linking activity-based costing and transfer pricing for improved decisions and behavior. Journal of Cost Management (May/June): 20-26.

Cook, I. A., M. Burnett, and P. N. Gordon. 1988. CMP and managing indirect costs in the eighties. Journal of Cost Management (Spring): 18-28.

Cooper, R. 1987. Does Your company need a new cost system? Journal of Cost Management (Spring): 45-49.

Cooper, R. 1987. The two-stage procedure in cost accounting: Part one. Journal of Cost Management (Summer): 43-51.

Cooper, R. 1987. The Two-stage procedure in cost accounting: Part two. Journal of Cost Management (Fall): 39-45.

Cooper, R. 1988. The rise of activity-based costing- Part one: What is an activity-based cost system? Journal of Cost Management (Summer): 45-54.

Cooper, R. 1988. The rise of activity-based costing - Part two: When do I need an activity-based cost system? Journal of Cost Management (Fall): 41-48.

Cooper, R. 1988. When should you use machine-hour costing? Journal of Cost Management (Spring): 33-39.

Cooper, R. 1989. The rise of activity-based costing-part three: How Many cost drivers do you need, and how do you select them? Journal of Cost Management (Winter): 34-45.

Cooper, R. 1989. The Rise of activity-based costing - Part four: What do activity-based cost systems look like? Journal of Cost Management (Spring): 38-49.

Cooper, R. 1989. You Need a new cost system when... Harvard Business Review (January-February): 77-82.

Cooper, R. 1990. Activity-based costing. Journal of Cost Management (Spring): 3-4.

Cooper, R. 1990. Cost Classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management (Fall): 4-14.

Cooper, R. 1990. Implementing an activity-based cost system. Journal of Cost Management (Spring): 33-42. (Summary).

Cooper, R. 1992. How activity-based cost systems help managers implement new strategic directions. Advances In Management Accounting (1): 81-95.

Cooper, R. and R. S. Kaplan. 1987. How cost accounting systematically distorts product costs. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 204-228.

Cooper, R. and R. Kaplan 1988. How Cost accounting distorts product costs Management Accounting (April): 20-27.

Cooper, R. and R. Kaplan. 1988. Measure cost right: Make the right decision. Harvard Business Review (September-October): 96-103.

Cooper, R. and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review (May-June): 130-135.

Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).

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 P. B. B. Turney. 1990. Internally focused activity-based cost systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 10: 291-305.

Cooper, R. and R. Slagmulder. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting (February): 20-21.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November): 54-57. (A report on the IMA study Implementing Activity-Based Cost Management: Moving From Analysis to Action. Discussion of eight case studies related to companies that implemented ABC).

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

Corbett, T. 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology. Journal of Cost Management (January/February): 37-45. (Summary).

Cotton, W. D. J., S. M. Jackman and R. A. Brown. 2003. Note on a New Zealand replication of the Innes et at. UK activity-based costing survey. Management Accounting Research (March): 67-72.

Dalci, I., V. Tanis and L. Kosan. 2010. Customer profitability analysis with time-driven activity-based costing: A case study in a hotel. International Journal of Contemporary Hospitality Management 22(5): 609-637.

Daly, J. L. 2001. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley & Sons.

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

Datar, S. and M. Gupta. 1994. Aggregation, specification and measurement errors in product costing. The Accounting Review (October): 567-591. (JSTOR link).

Datar, S. M., S. Kekre, T. Mukhopadhyay and K. Srinivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review (July): 602-614. (JSTOR link). (Part of a forum on cost drivers).

Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).

Dearman, D. T. and M. D. Shields. 2001. Cost knowledge and cost-based judgment performance. Journal of Management Accounting Research (13): 1-18.

Dedera, C. R. 1996. Harris semiconductor ABC: Worldwide implementation and total integration. Journal of Cost Management (Spring): 44-58.

Demmy, S. and J. Talbott. 1998. Improve internal reporting with ABC and TOC. Management Accounting (November): 18-20, 22 and 24. (Summary).

Devine, K., T. Lammert and P. O’Clock. 2005. Product line and customer ROI: The next generation of ABC. Management Accounting Quarterly (Fall): 1-11.

Dhavale, D. G. 1993. Activity-based costing in cellular manufacturing systems. Journal of Cost Management (Spring): 13-27.

Dopuch, N. 1993. A perspective on cost drivers. The Accounting Review (July): 615-620. (JSTOR link). (Part of a forum on cost drivers).

Dosch, J. and M. Wilson. 2007. Are you satisfied with your company's ABC system? Cost Management (March/April): 34-39. (Survey).

Doran, D. T. and J. E. Dowd. 1999. Depreciation and amortizing cost in activity-based costing systems. Journal of Cost Management (September/October): 34-38.

Drake, A., S. F. Haka and S. P. Ravenscroft. 2001. An ABC simulation focusing on incentives and innovation. Issues in Accounting Education (August): 443-471.

Drake, A. R., S. F. Haka and S. P. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review (July): 323-345. (JSTOR link).

Drucker, P. F. 1963. Managing for business effectiveness. Harvard Business Review (May-June): 59-62.

Drumheller, H. K. 1993. Making activity-based costing practical. Journal of Cost Management (Summer): 21-27.

Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.

Edds, D.B. and S. Nielsen. 2000. Activity-based costing: Affecting the culture of government and education. Journal of Cost Management (January/February): 12-15.

Edersheim, E. H., and B. Vanderbosch. 1991. How to make accounting count: Causal-based accounting. Journal of Cost Management (Winter): 5-17. (Summary).

Eiler, R. G., and J. P. Campi. 1990. Implementing Activity-based costing at a process company. Journal of Cost Management (Spring): 43-50.

Eiler, R. G., W. K. Goletz and D. P. Keegan. 1982. Is your cost accounting system up to date? Harvard Business Review (July-August): 133-139.

Elhamma, A. 2015. ABC and performance: The case of large Moroccan firms. Cost Management (July/August): 5-11.

Ellram, L. M. 1995. Activity-based costing and total cost of ownership: A critical linkage. Journal of Cost Management (Winter): 22-30.

Emblemsvag, J. 2003. Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks. John Wiley & Sons.

Emblemsvåg, J. 2004. Activity-based costing and economic profit: Why, what, and how. Cost Management (July/August): 38-46.

Emore, J. R., and J. A. Ness. 1991. The slow pace of meaningful change in cost systems. Journal of Cost Management (Winter): 36-45.

Englund, H. and J. Gerdin. 2008. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research (June): 149-162.

Estrin, T. L., J. Kantor and D. Albers. 1994. Is ABC suitable for your company? Management Accounting (April): 40-45.

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

Everaert, P. and W. Bruggeman. 2007. Time-driven activity-based costing: Exploring the underlying model. Cost Management (March/April): 16-20.

Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management (March/April): 41-48.

Everaert, P., W. Bruggeman and G. De Creus. 2008. Sanac Inc.: From ABC to time-driven ABC (TDABC) - An instructional case. Journal of Accounting Education 26(3): 118-154.

Everaert, P., W. Bruggeman, G. Sarens, S. R. Anderson and Y. Levant. 2008. Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management 38(3): 172-191.

Fahey, B. G. 1996. Building an ABC data warehouse. Management Accounting (March): 33-36.

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

Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).

Foster, G. and M. Gupta. 1990. Manufacturing overhead cost driver analysis. Journal of Accounting and Economics (January): 309-337.

Frecka, T. J., and R. McIlhattan 1987. Does your direct labor-based cost system make sense? Journal of Cost Management (Fall): 32-38.

Friedl, G., H. Kupper and B. Pedell. 2005. Relevance added: Combining ABC with German cost accounting. Strategic Finance (June): 56-61.

Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.

Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).

Gauharou, B. 2000. Activity-based costing at DSL Client Services. Management Accounting Quarterly (Summer): 4-11.

Geishecker, M. L. 1996. New technologies support ABC. Management Accounting (March): 42, 44, 46, 48.

Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.

Gervais, M., Y. Levant and C. Ducrocq. 2010. Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research (Summer): 1-20.

Giannetti, R., C. Venneri and P. M. Vitali. 2011. Time-driven activity-based costing and capacity cost management: The case of a service firm. Cost Management (July/August): 6-16.

Gietzmann, M. 1991. Implementation issues associated with the construction of an activity-based costing system in an engineering components manufacturer. Management Accounting Research (September): 189-199.

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

Gosselin, M. 1997. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society 22(2): 105-122. (Summary).

Grabski, S. V. and R. J. Marsh. 1994. Integrating accounting and manufacturing information systems: An ABC and REA-based approach. Journal of Information Systems (Fall): 61-80.

Grasso, L. P. 2005. Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly (Fall): 12-27.

Greene, A. H., and P. Flentov. 1990. Managing performance: Maximizing the benefit of activity-based costing. Journal of Cost Management (Summer): 51-59.

Greeson, C. B. and M. C. Kocakulah. 1997. Implementing an ABC pilot at Whirlpool. Journal of Cost Management (March/April): 16-21.

Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Gupta, M. 1993. Heterogeneity issues in aggregated costing systems. Journal of Management Accounting Research (5): 180-212.

Gupta, M. and S. Baxendale. 2008. The enabling role of ABC systems in operations management. Cost Management (September/October): 5-17.

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

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

Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.

Harrison, D. S. and L. N. Killough. 2006. Decision outcomes under activity-based costing: Presentation and decision commitment interactions. Advances in Management Accounting (15): 169-193.

Heald, D. 1996. Contrasting approaches to the 'problem' of cross subsidy. Management Accounting Research (March): 53-72.

Heitger, D. L. 2007. Estimating activity costs: How the provision of accurate historical activity data from a biased cost system can improve individuals' cost estimation accuracy. Behavioral Research In Accounting (19): 133-159.

Henning, K. L. and F. W. Lindahl. 1995. Implementing activity costing: The link between individual motivation and system design. Advances in Management Accounting (4): 45-62.

Herath, H. S. B and M. I. Kusy. 2014. Activity-based costing: Potential research issues on the choice of cost management systems. Cost Management (September/October): 6-16.

Herath, H. S. B. and P. Sharman. 2017. Activity idle capacity cost estimation via Monte Carlo simulation. Cost Management (March/April): 30-40.

Hicks, D. T. 1998. Activity-Based Costing: Making it Work for Small and Mid-Sized Corporations. John Wiley & Sons.

Hicks, D. T. 2005. Good decisions require good models: Developing activity-based solutions that work for decision makers. Cost Management (May/June): 32-40.

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

Hirsch, M. L. Jr. and M. C. Nibbelin. 1992. Incremental, separable, sunk and common costs in activity-based costing. Journal of Cost Management (Spring): 39-47.

Hoffman, T. 1998. How profitable is the bank customer? Computerworld 32(33): 31-32.

Holmen, J. S. 1995. ABC vs. TOC: Its a matter of time. Management Accounting (January): 37-40. (Summary).

Homburg, C. 2001. A note on optimal cost driver selection in ABC. Management Accounting Research (June): 197-205.

Hong, J. 2000. Improving production decisions: A case for activity-based costing. Journal of Cost Management (January/February): 31-35.

Hoozée, S. and W. Bruggeman. 2010. Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style. Management Accounting Research (September): 185-198.

Hoozée, S., L. Vermeire and W. Bruggeman. 2012. The impact of refinement on the accuracy of time-driven ABC. Abacus 48(4): 439-472.

Howard, P. 1995. Architecture for an activity-based costing system. Journal of Cost Management (Winter): 14-21.

Howell, R. A. and S. R. Soucy. 1990. Customer profitability: As critical as product profitability. Management Accounting (October):

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

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. E. A. and K. Tam. 2004. Pilgrims Manufacturing, Inc.: Activity-based costing versus volume-based costing. Issues in Accounting Education (November): 539-553.

Hutchinson, R. 2007. Linking manufacturing strategy to product cost: Toward time-based accounting. Management Accounting Quarterly (Fall): 31-42.

Hwang, Y. and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.

Hwang, Y., J. Evans III and V. Hegde. 1993. Product cost bias and selection of an allocation base. Journal of Management Accounting Research (5): 213-242.

Innes, J. and F. Mitchell. 1995. A survey of activity-based costing in the U.K.'s largest companies. Management Accounting Research (June): 137-153.

Innes, J. and F. Mitchell. 1997. Survey research on activity-based costing: A reply to Dugdale and Jones. Management Accounting Research (June): 241-249.

Innes, J., F. Mitchell and D. Sinclair. 2000. Activity-based costing in the U.K.'s largest companies: A comparison of 1994 and 1999 survey results. Management Accounting Research (September): 349-362.

Institute of Management Accountants. 1996. ABC software providers. Management Accounting (March): 54.

Institute of Management Accountants. 1997. ABC vendor list. Management Accounting (March): 38.

Institute of Management Accountants. 1998. ABC vendor list: 20 companies that market ABC software. Management Accounting (April): 49.

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

Institute of Management Accountants. 2006. Implementing Activity-Based Costing. Institute of Management Accountants.

Ittner, C. D., D. F. Larcker and T. Randall. 1997. The activity-based cost hierarchy, production policies and firm profitability. Journal of Management Accounting Research (9): 143-162. (Summary).

Ittner, C. D., W. N. Lanen and D. F. Larcker. 2002. The association between activity-based costing and manufacturing performance. Journal of Accounting Research (June): 711-726. (JSTOR link).

Jayson, S. 1994. Fax survey results: ABC is worth the investment. Management Accounting (April): 27.

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

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

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

Jones, S. K. and K. M. Poston. 1992. An alternative formulation for activity-based cost functions. Advances In Management Accounting (1): 141-150.

Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. (Summary).

Jorgensen, S. and M. Edwards. 1998. Activity-based costing in pharmaceutical development. Drug Development Research (43): 164-173.

Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79.

Kaplan, R. S. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 95-101.

Kaplan, R. S. 1986. Accounting lag: The obsolescence of cost accounting systems. California Management Review (Winter).

Kaplan, R.S. 1988. One cost system isn't enough. Harvard Business Review (January-February): 61-66.

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

Kaplan, R. S. 1990. Limitations of cost accounting in advanced manufacturing environments. Measures for Manufacturing Excellence: 15-38. Harvard Business School Press.

Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).

Kaplan, R. S. 2012. When to drop an unprofitable customer. Harvard Business Review (April): 137-141.

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 M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).

Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383. (Time-driven ABC applied to health care).

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

Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Summary).

Kaplan, R. S. and S. R. Anderson. 2007. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press.

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).

Kee, R. 1995. Integrating activity-based costing with the theory of constraints to enhance production related decision making. Accounting Horizons (December): 48-61.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kee, R. 2004. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Advances in Management Accounting (13): 77-98.

Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).

Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94. (Summary).

Kee, R. C. 2003. Operational planning and control with an activity-based costing system. Advances in Management Accounting (11): 59-84.

Kee, R. C. and C. M. Matherly. 2003. Integrating the cost of secondary support activities into an activity-based costing system. The Journal of Cost Analysis & Management (Summer): 21-42.

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).

Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.

Kennedy, T. and J. Affleck-Graves. 2001. The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research (13): 19-45.

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).

Kieser, W. F. 1961. Product cost brought into focus by comparative analysis. N.A.A. Bulletin (February): 73-79. (Detecting spots where sizable hidden costs exist).

King, A. M. 1991. The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan. Management Accounting (September): 22-26.

Kleinsorge, I. K. and R. D. Tanner. 1991. Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management (Fall): 84-88. (These authors stress the human side of the cost management system).

Kocalkulah, M. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39.

Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.

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.

Kocakulah, M. C. and S. Basham. 2004. Using ABC to manage retirement plan trustee's recordkeeping costs. Cost Management (January/February): 39-43.

Kocakulah, M. C., D. Fowler, and B. L. McGuire. 2000. Implementing an ABC system to stay competitive: A case study. Journal of Cost Management (March/April): 15-19.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

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

Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36, 38. (Summary).

Krumwiede, K. R. 1998. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research (10): 239-277.

Krumwiede, K. R. and S. L. Charles. 2014. The use of activity-based costing with competitive strategies: Impact on firm performance. Advances in Management Accounting (23): 113-148.

Krupnicki, M. and T. Tyson. 1997. Using ABC to determine the cost of servicing customers. Management Accounting (December): 40-42, 44-46. (Small business).

Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.

Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary).

Lawson, R. A. 1994. Activity-based costing systems for hospital management. CMA (June): 31-35.

Lawson, R. A. 1994. Beyond ABC: Process-based costing. Journal of Cost Management (Fall): 33-43. (Activity mapping, each activity becomes its own cost pool).

Lee, C., D. C. Yen, K. Peng and H. Wu. 2010. The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 314-324.

Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.

Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary).

Leech, S. A. 1994. Discussion of integrating accounting and manufacturing information systems: An ABC and REA-based approach. Journal of Information Systems (Fall): 81-83.

Lelkes, A. T. 2014. The technical efficiency portrayed by duration-based and activity-based costing systems. Advances in Management Accounting (24): 61-76.

Lewis, R. J. 1991. Activity-based costing for marketing. Management Accounting (November): 33-35, 38.

Liu, L. Y. J. and F. Pan. 2007. The implementation of activity-based costing in China: An innovation action research approach. The British Accounting Review 39(3): 249-264.

Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21.

Lorenzo, M. and M. Filolli. 2015. Fair does not always mean equal. Cost Management (September/October): 6-10. (What is customer profitability and what is product profitability?).

Lu, C., V. G. Sridharan and M. S. C. Tse. 2016. Implementation of the activity-based costing model for a farm: An Australian case. Journal of Applied Management Accounting Research (Summer).

Lukka, K. and M. Granlund. 2002. The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society 27(1-2): 165-190.

Mabberley, J. and M. E. Austen. 1999. Activity Based Costing in Financial Institutions: How to Support Value-Based Management and Manage Your Resources Effectively. Financial Times Prentice Hall.

MacArthur, J. B. 1992. Activity-based costing: How many cost drivers do you want? Journal of Cost Management (Fall): 37-41.

MacArthur, J. B. 1992. The ABC/JIT costing continuum. Journal of Cost Management (Winter): 61-63.

MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).

MacArthur, J. B. 1993. Zero-base activity-based costing. Journal of Cost Management (Winter): 45-49.

MacArthur, J. B. 1996. From activity-based costing to throughput accounting. Management Accounting (April): 30, 34, 36-38. (Summary).

MacArthur, J. B. 2003. Practical guidelines for activity-driver selection. Cost Management (September/October): 37-40.

MacArthur, J. B. and H. A. Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach. Journal of Management Accounting Research (10): 279-312. (Summary).

Mackie, B. 2006. Merging GPK and ABC on the road to RCA. Strategic Finance (November): 32-39.

Maguire, N. G. and E. Peacock. 1998. Evaluating the cost of lead-time on the supplier selection process: An ABC driven methodology. Journal of Cost Management (November/December): 27-38.

Mahenthiran, S. and B.D. Marshall. 1999. Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry. Advances in Management Accounting (7): 65-87.

Maher, M. W. and M. L. Marais. 1998. A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research (Spring): 129-142. (JSTOR link).

Maiga, A. S. 2014. Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 251-262.

Maiga, A. S. 2015. Information technology integration, extent of ABC use, business strategy, and performance. Journal of Applied Management Accounting Research (Summer).

Major, M. and T. Hopper. 2005. Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research (June): 205-229.

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Mak, Y. T. and M. L. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.

Malcom, R. E. 1991. Overhead control implications of activity costing. Accounting Horizons (December): 69-78. (Malcom argues that traditional overhead variance analysis, i.e., spending and efficiency variances, are a waste of time and should be abandoned.)

Malmi, T. 1997. Towards explaining activity-based costing failure: Accounting and control in a decentralized organization. Management Accounting Research (December): 459-480.

Malmi, T. 1999. Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finish firms. Accounting, Organizations and Society 24(8): 649-672.

Mangan, T. N. 1995. Integrating an activity-based cost system. Journal of Cost Management (Winter): 5-13. (Summary).

Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).

Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web.

Martin, J. R. Not dated. Chapter 7: Activity Based Product Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web.

Martin, J. R. Not dated. Comparing Traditional Costing, ABC, JIT, and TOC.  Management And Accounting Web.

Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).

Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education (Winter): 35-50.

McGroarty, J. S. and C. T. Horngren. 1993. Functional costing for better teamwork and decision support. Journal of Cost Management (Winter): 24-36.

McGuire, B. L., M. C. Kocakulah, and J. W. Dague. 1997. Using ABC to identify cost drivers in a manufacturing environment. Journal of Cost Management (September/October): 22-28.

McKee, A. J. and K. Lantz. 2009. The ABC simulator: A new approach to teaching traditional topics. Management Accounting Quarterly (Summer): 28-33.

McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24. (Summary).

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

Menzano, R. J. 1991. Activity-based costing for information systems. Journal of Cost Management (Spring): 35-39.

Merchant, K. A. and M. D. Shields. 1993. Commentary on when and why to measure costs less accurately to improve decision making. Accounting Horizons (June): 76-81.

Merz, C. M. and A. Hardy. 1993. ABC puts accountants on design team at HP. Management Accounting (September): 22-27.

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

Mishra, B. and I. Vaysman. 2001. Cost-system choice and incentives - Traditional vs. activity-based costing. Journal of Accounting Research (December): 619-641. (JSTOR link).

Mitchell, F. 1994. A commentary on the applications of activity-based costing. Management Accounting Research (September): 261-277.

Moinuddin, K., T. Collins and A. Bansal. 2007. Process activity mapping - Activity-based costing for semiconductor enterprises. Cost Management (March/April): 29-33.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Nair, M. 1999. Activity-Based Information Systems : An Executive's Guide to Implementation. John Wiley & Sons.

Nair, M. 2000. Activity-based costing: Who’s using it and why? Management Accounting Quarterly (Spring): 29-33.

Namazi, M. 2009. Performance-focused ABC: A third generation of activity-based costing system. Cost Management (September/October): 34-46.

Narayanan, V. G. 2003. Activity-based pricing in a monopoly. Journal of Accounting Research (June): 473-502. (JSTOR link).

Neumann, B. R. and E. Cauvin. 2007. French cost accounting methods: ABC and other structural similarities. Cost Management (May/June): 35-41.

Neumann, B. R., J. H. Gerlach, E. Moldauer, M. Finch and C. Olson. 2004. Cost management using ABC for IT activities and services. Management Accounting Quarterly (Fall): 29-40.

Noreen, E. 1991. Conditions under which activity-based cost systems provide relevant costs. Journal of Management Accounting Research (3): 159-168.

Noreen, E. and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics (January): 255-278.

Norkiewicz, A. 1994. Nine steps to implementing ABC. Management Accounting (April): 28-33. (The steps include: planning, resolving issues, training, procedural documentation, expense analysis, collecting first-stage drivers, collecting second-stage drivers, automating the process, and management training).

Norris, G. 1994. User perceptions of an application of activity-based costing. Advances In Management Accounting (3): 139-177.

Novin, A. M. 1992. Applying overhead: How to find the right bases and rates. Management Accounting (March): 40-43. (This author recommends the use of regression analysis to find overhead rates. But Cooper, Kaplan, and Brimson disagree. See my note on this in Chaper 7).

O'Guin, M. 1990. Focus the factory with activity-based costing. Management Accounting (February): 36-41.

O'Leary, D. E. 2005. ABB Industries: Implementing SAP's ABC. Journal of Emerging Technologies in Accounting (2): 73-85.

Ortman, R. F. and D. M. Buehlmann. 1998. Estimating marketing costs using activity-based cost drivers. Journal of Cost Management (July/August): 5-15.

Palmer, R. J. and H. H. Davis. 2004. Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations. Advances in Management Accounting (12): 219-236.

Palmer, R. J. and M. Vied. 1998. Could ABC threaten the survival of your company? Management Accounting (November): 33-36. (Summary).

Pattison, D. D. and C. G. Arendt. 1994. Activity-based costing: It doesn't work all the time. Management Accounting (April): 55-61.

Perkins, D, J. Stewart and S. Stovall. 2002. Using Excel, TOC, and ABC to solve product mix decisions with more than one constraint. Management Accounting Quarterly (Spring): 1-10.

Pineno, C. J. 2012. Simulation of the weighting of balance scorecard metrics including sustainability and time-driven ABC based on the product life cycle. Management Accounting Quarterly (Winter): 21-38.

Platt, D. E. and K. L. Towry. 2001. Pecos Products: A project introducing complexity into the study of activity-based costing. Issues in Accounting Education (February): 99-124.

Player, R. S. and M. B. Kramer. 1995. TTI, Inc.: Using ABC to increase revenues. Journal of Cost Management (Fall): 75-79.

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.

Putnam, R. 1992. Dilemmas of Effective Implementation of ABC. Newton, MA: Action Design Associates.

Radhakrishnan, S. and B. Srinidhi. 1997. Avoiding the death spiral: A case for activity-based costing. Journal of ost Management (Winter): 19-24.

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Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

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Robinson, M. A., ed. 1990. Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm. Journal of Management Accounting Research 2 (Fall): 1-32. (Note: This paper is related to ABC as well as TOC and the contribution margin approach. It includes a debate between Boer, Horngren, Kaplan and Shank.) (Summary of Kaplan & Shank). (Summary of Horngren & Boer).

Rodgers, J. L., S. M. Comstock and K. Pritz. 1993. Customize your costing system. Management Accounting (May): 31-32.

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Rotch, W. 1996. Activity-based costing for service businesses. Chapter C2. Handbook of Cost Management. Warren, Gorham & Lamont: C2-1-C2-12.

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Roth, H. P. and A. F. Borthick. 1991. Are you distorting costs by violating ABC assumptions? Management Accounting (November): 39-42.

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Ruhl, J. M. and B. P. Hartman. 1998. Activity-based costing in the service sector. Advances in Management Accounting (6): 147-161. (Summary).

Rupp, A. W. 1995. ABC: A pilot approach. Management Accounting (January): 50-55. (Summary). (Graphic view of Rupp's ABC illustration).

Salafationos, C. 1996. Modeling resource supply and demand: Expanding the utility of ABC. International Journal of Production Economics (July): 177-187.

Sandison, D., S. C. Hansen and R. G. Torok. 2003. Activity-based planning and budgeting: A new approach. Journal of Cost Management (March/April): 16-22. (Summary).

Schiff, J. B. 1993. ABC at Lederle. Management Accounting (August): 58.

Schmenner, R.W. 1988. Escaping the black holes of cost accounting. Business Horizons (January-February): 66-72.

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.

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Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

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Sedgley, D. and C. Jackiw. 2001. The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing. John Wiley & Sons.

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Shank, J. K., and V. Govindarajan. 1988. The Perils of cost allocation based on production volumes. Accounting Horizons (December): 71-79. (This is a modified version of Chapter 4 - The Ajax Manufacturing Company - The perils of cost allocation based on production volumes, Shank, J. K. and V. Govindarajan. 1989. Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting. McGraw Hill Professional Publishing).

Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.

Sharma, V. 1992. Determining product profitability. The Bankers Magazine. (March/April): 67-71.

Sharman, P. 2017. Cost management and ABC. Cost Management (March/April): 3-5.

Sharman, P. 2017. Managing cost to maximize value. Cost Management (May/June): 3-5.

Sharman, P. A. 2003. The case for management accounting. Strategic Finance (October): 43-47.

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Shields, M. D. 1995. An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research (7): 148-166.

Shields, M. D. and M. A. McEwen. 1996. Implementing activity-based costing systems successfully. Journal of Cost Management (Winter): 15-22.

Shillinglaw, G. 1963. The concept of attributable cost. Journal of Accounting Research (Spring): 73-85. (JSTOR link).

Shim, E. 1996. Information relevance and conditions for activity-based costing systems in a new manufacturing environment. Advances in Management Accounting (5): 189-202.

Shim, E. and A. J. Stagliano. 1997. Survey on activity-based costing: A survey of U. S. manufacturers on implementation of ABC. Journal of Cost Management (March/April): 39-41.

Siau, C. and D. Van Lindt. 1997. Cost driver analysis in the airline industry. Journal of Cost Management (July/August): 37-47.

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Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues in Accounting Education (May): 175-189.

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Sorensen, D. 2003. The value market. Strategic Finance (July): 43-49. (Related to integrated management system software, ABC, balanced scorecard, and budgeting).

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Stammerjohan, W. W. 2001. Better information through the marriage of ABC and traditional standard costing techniques. Management Accounting Quarterly (Fall): 15-21. (Summary).

Staubus, G. J. 1989. Activity Costing for Decisions : Cost Accounting in the Decision Usefulness Framework. Garland Publishing.

Staubus, G. J. 1990. Activity costing: Twenty years on. Management Accounting Research (December): 249-264.

Steimer, T. E. 1990. Activity-based accounting for total quality. Management Accounting (October): 39-42. (Assigning home office or corporate overhead to business units).

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Stratton, W. O., D. Desroches, R. A. Lawson and T. Hatch. 2009. Activity-based costing: Is it still relevant? Management Accounting Quarterly (Spring): 31-40. (The answer appears to be yes based on a survey of 348 companies worldwide).

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Swain, M. and B. Walker. 1998. Star Video: A case study in activity-based costing. The Journal of Accounting Case Research 4(2): 153-162.

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Tam, K. 2008. Developing accounting course materials as dynamic content. Journal of Emerging Technologies in Accounting (5): 221-229. (Illustrated with an activity-based costing case).

Tang, C. Y. and H. Davis. 2000. Analyzing activity cost variances. Advances in Management Accounting (9): 171-187.

Tanis, V. N. and H. Ozyapici. 2012. The measurement and management of unused capacity in a time driven activity based costing system. Journal of Applied Management Accounting Research (Summer): 43-56.

Tatikonda, L. U. and R. J. Tatikonda. 2001. Activity-based costing for higher education institutions. Management Accounting Quarterly (Winter): 18-27.

Tatikonda, L. U., D. O'Brien and R. J. Tatikonda. 1999. Succeeding with 80/20 rule. Management Accounting (February): 40-44. (Discussion of a company that tried ABC and dropped it for the Pareto 80/20 rule and JIT).

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Thilmony, H. 1993. Product costing: One set of books or two? Journal of Cost Management (Winter): 37-44.

Thomas, M. F. and J. Mackey. 2006. Supply chain management: Monitoring strategic partnering contracts with activity-based measures. Management Accounting Quarterly (Fall): 1-10.

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Thomson, J. and J. Gurowka. 2005. Sorting out the clutter. Strategic Finance (August): 27-33. (Related to ABC, ABM, and TOC).

Thorne, H. and B. Gurd. 1999. Activity-based costing: Improved product costing or activity management? Advances in Management Accounting (8): 173-194. (Summary).

Thurston, K. L. D. M. Keleman and J. B. MacAarthur. 2000. Providing strategic activity cost information: Cost for pricing at Blue Cross and Blue Shield of Florida. Management Accounting Quarterly (Spring): 4-13. (Summary).

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Troxel, R. B. and M. G. Weber, Jr. 1990. The evolution of activity-based costing. Journal of Cost Management (Spring): 14-22. (Summary).

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Turney, P. B. B. 1989. Using activity-based costing to achieve manufacturing excellence. Journal of Cost Management (Summer): 23-31.

Turney, P. B. B. 1990. What is the scope of activity-based costing? Journal of Cost Management (Winter): 40-42.

Turney, P. B. B. 1990. Ten myths about implementing an activity-based costing system. Journal of Cost Management (Spring): 24-32. (Summary).

Turney, P. B. B. 1992. What an activity-based cost model looks like. Journal of Cost Management (Winter): 54-60.

Turney, P. B. B. 2010. Activity-based costing: An emerging foundation for performance management. Cost Management (July/August): 33-42.

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Turney, P. B. B., and J. M. Reeve 1991. How activity-based costing helps reduce cost. Journal of Cost Management (Winter): 29-35.

Turney, P. B. B. and A. J. Stratton. 1992. Using ABC to support continuous improvement. Management Accounting ( September): 46-50.

Tyson, T. N. 1991. The use of bar coding in activity based costing. Journal of Cost Management (Winter): 52-56.

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Waldrup, B. E., J. B. MacArthur and J. E. Michelman. 2009. Does your system need a tune-up? Strategic Finance (June): 46-51. (How a municipal utility company revived its ABC system).

Wang, G., Z. Gao and T. W. Lin. 2010. Using ABC to improve the logistics value chain in a Chinese food product company. Cost Management (January/February): 39-46.

Wang, P., Q. Jin and T. W. Lin. 2005. How an ABC study helped a China state-owned company stay competitive. Cost Management (November/December): 39-47.

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West, T. D. 1999. Examining the conflict between management accountants and external auditors over the adoption of ABC. Advances in Management Accounting (7): 25-46.

West, T. D. and D. A. West. 1997. Applying ABC to healthcare. Management Accounting (February): 22, 24-26, 28-30, 32-33. (Summary).

Williamson, J. E. and W. R. Sherrard. 2002. Solving the production lot size problem when using ABC in an MRP II environment. Management Accounting Quarterly (Spring): 1-5. All of the articles in this issue start on page 1.

Woods, M. D. 1992. Completing the picture: Economic choices with ABC. Management Accounting (December): 53-57. (Reporting fixed and variable cost separately in ABC).

Woodlock, P. 2000. Aggregation and ABC systems. Journal of Cost Management (May/June): 11-17.

Xiong, Y., W. Su, T. W. Lin. 2008. Activity-based costing popularity in China. Cost Management (May/June): 40-48.

Yang, G. Y. and R. C. Wu. 1993. Strategic costing & ABC. Management Accounting (May): 33-37.

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Young, D. W. 1988. Cost accounting and cost comparisons: Methodological issues and their policy and management implications. Accounting Horizons (March): 67-76.

Yu-Lee, R. T., C. Haun and M. Novac. 2006. Too much information. Industrial Management (November-December): 20-25.

Zeller, T. L. 2000. Measuring and managing E-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).

Zeller, T. L., D. R. Kublank and P. G. Makris.2001. How™ uses ABC to succeed. Strategic Finance (March): 24-31.

Zhang, Y. F., Z. Hoque and C. R. Isa. 2015. The effects of organizational culture and structure on the success of activity-based costing implementation. Advances in Management Accounting (25): 229-257.