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Cited by

• 2000Management Accounting Education: Yesterday, Today, and Tomorrow98 cited
• 1995Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting187 cited
• 1990Activity costing: twenty years on46 cited
• 2017The origin and evolution of management accounting: a review of the theoretical framework39 cited
• 1996Measuring the Economic Value of Information Systems37 cited
• 2020Value first, cost later: Total value contribution as a new approach to sourcing decisions33 cited
• 2013Fuzzy Time-Driven Activity-Based Costing32 cited
• 1991Some thoughts on cost accounting developments in the United States24 cited
• 2012A Measurement Theory Perspective on Business Measurement23 cited
• 2012Target costing: first and second comings22 cited
• 2016Market brand equity: lost in terminology and techniques?19 cited
• 1992Contrasting activity-based costing with the German/Dutch cost pool method17 cited
• 2012Evidence on the Cost Hierarchy: The Association between Resource Consumption and Production Activities16 cited
• 2005Teoretyczne podstawy rachunku kosztów i zasobów - koncepcji ABC i ABM16 cited