3Kesy,D.E,A.V.D Merwe.The Case for RCA: Excess and Idle Capacity. Journal ofCost Management . 2001
4Weber,J.Cost Accounting Systems Design and SAP:Learning from German History. Journal of Cost Management . 2001
5Hartmann,F.G.H.,E.H.J.Vaassen.The Changing Role of Management Accounting and Control Systems:Ac-counting for Knowledge Across Control Domains. Management Accounting in the Digital Economy . 2003
