Reference health
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
17/17 checkable references clean · checked 2026-09-12
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
22 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 17 checked references that resolve
resolves10.1016/s1751-3243(06)02001-3
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management
resolves10.1016/j.mar.2013.04.001
From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas
resolves10.1016/j.aos.2012.02.001
Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains
resolves10.1111/j.1467-6281.2012.00366.x
The Impact of Refinement on the Accuracy of Time‐driven <scp>ABC</scp>
resolves10.1007/bf03396733
Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
resolves10.1002/9781119202875.ch4
Superdraft: Activity‐Based Costing/Management and Customer Profitability
resolves10.1016/s0263-2373(99)00036-5
Which ABC? Accounting based on causality rather than activity-based costing
resolves10.1006/mare.1997.0057
Towards explaining activity-based costing failure: accounting and control in a decentralized organization
resolves10.1002/jcaf.20646
Time‐driven activity‐based costing: An implementation in a manufacturing company
resolves10.1080/00207540600825240
Toward an activity-based costing system for product families and product platforms in the early stages of development
resolves10.1016/s1044-5005(03)00048-9
In search of strategic management accounting: theoretical and field study perspectives
The 22 references without a DOI — listed, not checked
no DOI — not checkedActivity Based Costing Value Stream Mapping
no DOI — not checkedref3
no DOI — not checkedref5
no DOI — not checkedref6
no DOI — not checkedref7
no DOI — not checkedref9
no DOI — not checkedAggregation, Specification and Measurement Errors in Product Costing
no DOI — not checkedref15
no DOI — not checkedThe Core Competence of the Corporation
no DOI — not checkedTransforming cost management into a strategic weapon
no DOI — not checkedLinking Target Costing to ABC at a US Automative Supplier
no DOI — not checkedRelevance Lost: The Rise and Fall of
no DOI — not checkedref26
no DOI — not checkedref30
no DOI — not checkedThe International Journal of Management Science and Information Technology (IJMSIT)
no DOI — not checkedActivity-based planning and budgeting: A new approach
no DOI — not checkedref34
no DOI — not checkedStrategic cost management: the value chain perspective
no DOI — not checkedref36
no DOI — not checkedStrategic Management Accounting
no DOI — not checkedref38
no DOI — not checkedref39
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