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R. Cooper, “The Rise of Activity-Based Costing—Part Three: How Many Cost Drivers Do You Need and How Do You Select Them?” Journal of Cost Management, Vol. 2, No. 4, 1989, pp. 34-46.

has been cited by the following article:

• TITLE: ABC: Evolution, Problems of Implementation and Organizational Variables

  AUTHORS: Anna Maria Moisello

  KEYWORDS: Activity Based Costing; Implementation Process; Process Factors; Context Factors

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.2 No.2, April 26, 2012

  ABSTRACT: This paper will reflect on the evolution of the functionality of ABC model, focusing attention on the variables that determine success or failure in its implementation. To this end the paper, through the empirical and theoretical literature review, will: trace the evolution of the ABC model, while highlighting the implications of the implementation process, analyze the concept of success in its implementation and discuss the determinants that influence the outcome, focusing on the organizational variables that firm have to control in order to succeed with ABC.