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

摘要: This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in UK and USA accounting journals over fourteen-year period since first articles on ABC emerged. evidence is used both longitudinally cross-sectionally to gain insights into how started, it communicated, researched, constituted, generated attention developed changed. From conclusions are drawn these issues role academic research when confronted by a new practical innovation this type.