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A survey of activity-based costing in the U.K.'s largest companies
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  • 2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies391 cited
  • 2001Customer Profitability in a Supply Chain329 cited
  • 2007A survey of factors influencing the choice of product costing systems in UK organizations309 cited
  • 2008Strategic management accounting: how far have we come in 25 years?292 cited
  • 2002The association between activity-based costing and improvement in financial performance277 cited
  • 2001The international diffusion of new management accounting practices: the case of India251 cited
  • 2004Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors248 cited
  • 2001The Impact of Activity-Based Costing Techniques on Firm Performance227 cited
  • 2008The effect of organizational life cycle stage on the use of activity-based costing189 cited
  • 2006A Review of Activity-Based Costing: Technique, Implementation, and Consequences180 cited
  • 2004Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach179 cited
  • 2003Management accounting information and the needs of managers178 cited
  • 2011On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change

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166 cited
  • 2007Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance164 cited
  • 1997Activity-based techniques and the death of the beancounter160 cited
  • 1999ACTIVITY-BASED COSTING IN IRELAND: BARRIERS TO, AND OPPORTUNITIES FOR, CHANGE151 cited