@incollection{, AAFE94F5BA85FDD424A1722D1E91B3DD , author={{Dr. MortezaRamazni} and {Faculty Member of Payame Noor University, Abhar Center, Zanjan, Iran}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}11 11 5965 } @incollection{b0, , title={{A survey of factors influencing the choice of product costing systems in UK organizations}} , author={{ MAl-Omiri } and { CDrury }} 10.1016/j.mar.2007.02.002 , journal={{Management Accounting Research In Press, Corrected Proof}} , year={2007} } @incollection{b1, , title={{The Impact of Contextual and Process Factors on the Evaluation of Activity-Based Costing Systems, Accounting}} , author={{ SWAnderson } and { SMYoung }} , journal={{Organizations and Society}} 24 , year={1999} } @book{b2, , title={{Implementing New Knowledge: The Case of Activity Based Costing, Accounting Horizons}} , author={{ CArgyris } and { RSKaplan }} , year={1994} 8 } @incollection{b3, , title={{}} , author={{ AAAtkinson } and { RBalakrishnan } and { PBooth } and { JMCote } and { TGroot } and { TMalmi } and { HRoberts } and { EUliana } and { AWu }} , journal={{New Directions in Management Accounting Research. 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Accounting}} , author={{ JJWilliams } and { AESeaman }} 10.1016/S0361-3682(01)00002-2) , journal={{Organizations and Society}} 26 4-5 , year={2001} } @incollection{b37, , title={{Advanced Cost Management Systems: An Empirical Comparison of England, France, and the United States}} , author={{ MYakhou } and { VPDorweiler }} , journal={{Advances in International Accounting}} 8 , year={1995} } @book{b38, , author={{ CHorngren } and { GSundem } and { WStratton } and { DBurgstahler } and { JSchatzberg }} , title={{Introduction to Management Accounting}} New Jersey , publisher={Pearson Prentice Hall} , year={2007} , note={14th ed.} }