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Cited by

• 2020The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses59 cited
• 2000Understanding cost differences in the public sector—a cost drivers approach51 cited
• 2011Supplier evaluation and selection: a hybrid model based on DEAHP and ABC48 cited
• 2010Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting45 cited
• 2007Improving hotel budgetary practice—A positive theory model42 cited
• 1998UK hotel operators use of budgetary procedures40 cited
• 2008An ex-ante approach to brand capability valuation37 cited
• 2011Strategic Management Accounting35 cited
• 2001Extending the Boundaries of Customer Accounting: Applications in the Hotel Industry33 cited
• 1992A Review of the Contemporary Transfer Pricing Literature with Recommendations for Future Research30 cited
• 1999Measuring Logistics Structure29 cited
• 2015The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators26 cited
• 2014An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Libyan Manufacturing Companies25 cited
• 1993