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| Author: | Bjornenak, T. Mitchell, F. |
| Title: | The development of activity-based costing journal literature, 1987-2000 |
| Journal: | European Accounting Review
2002 : VOL 11:3, p. 481-508 |
| Index terms: | COSTS COST ACCOUNTING METHODOLOGY DEVELOPMENT |
| Language: | eng |
| Abstract: | This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen- year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type. The paper provides a substantial list of references on this subject. |
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