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Cited by

• 2004An Empirical Study of Activity-Based Systems in Ireland40 cited
• 2010Activity-based costing user satisfaction and type of system: A research note39 cited
• 2008Toward an Understanding of the Sophistication of Product Costing Systems37 cited
• 2021COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH31 cited
• 2005A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing30 cited
• 2007Performance measures, managerial practices and manufacturing technologies in Japanese manufacturing firms: state-of-the-art24 cited
• 2005Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–200222 cited
• 2021Firm size and cost system sophistication: The role of firm age19 cited
• 2009From complexities to the rules of thumb: towards optimisation in pricing decisions18 cited
• 2011Why the proper definition of the ABC matters: A note17 cited
• 2001How product costs are calculated and used in decision making: a pilot study17 cited