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Cited by

• 2009Supply chain management, activity-based costing and organisational factors115 cited
• 2010Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel96 cited
• 2010Research in management accounting innovations83 cited
• 2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1)49 cited
• 2012Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers49 cited
• 2013Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing48 cited
• 2015An activity-based costing approach for detecting inefficiencies of healthcare processes47 cited
• 2011The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation46 cited
• 2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2)39 cited
• 2016The Growing Importance of Cost Accounting for Hospitals.33 cited
• 2012The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System24 cited
• 2020The historical evolution and popularity of activity-based thinking in management accounting23 cited
• 2010Transparent Costing: Has the emperor got clothes?21 cited