3Anderson, S. W. , 1995. A framework for assessing cost management system changes: the case of activity based costing imple- mentation at general motors, 1986 - 1993. Journal of Management Accounting Research 7, 1 - 51.
4Brewer Peter C. 2000. An Approach to Organizing a Management Accounting Curriculum. Issues in Accounting Education. Vol. 15, No. 2, 212-235.
5Cooper, R. , 1990. Implementing an activity- based cost System. Journal of Cost Management 4 (1), 33 -42.
6Liu, Lana Y. j. and Fei Pan. 2007. The implementation of Activity - Based Costing in China : An innovation action research approach . The British Accounting Review. V. 39, No3, September. 1-16.
7Mahni, T. , 1997. Towards explaining activity -based costing: failure: accounting and control in a decentralized organization. Management Accounting Research 8, 459 -480.
8Michael D Shields. 1997. Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research 9, 3 - 61.
9Morrow, M. , Connelly, T. , 1994. Practical problems of implementing ABC. Accountancy January, 76 -80.
10OConnor, N. G. , Chow, C. W. , Wu, A. , 2004. The adoption of “Western” management accounting/controls in China′s state -owned enterprises during economic transition. Accounting, Organizations and Society 29 (3/4) , 349 -375.