@incollection{,
	
					
					
					1C7DFF7831929EAD87843D2559E5E5E7
				,
	author={{IbrahimAl-Nahoud} and {Dr. TareqBani-Khalid} and {Al al-Bayt University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1925967
}

@incollection{b0,
	
	
		,
	title={{Implementing New Knowledge: Activity-Based Cost Management (ABCM) System: An Empirical Study in Jordanian Industrial Sector}}
		,
	author={{
			SAl-Beshtawi
		}}
	
	
		,
	journal={{Dirasat Journal}}
		
			34
			1
			
			,
	year={2007}
		
	

}

@incollection{b1,
	
	
		,
	title={{The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations -An Analytical Study Accounting and}}
		,
	author={{
			Al-Halabi
		} and {
			OShaqqour
		}}
		
	
	
		,
	journal={{Finance Research}}
		
			7
			1
			,
	year={2018}
		
	

}

@book{b2,
	
	
		,
	title={{Quantitative and qualitative research in the built environment: application of mixed research approach}}
		,
	author={{
			DAmaratunga
		} and {
			DBaldry
		} and {
			MSarshar
		} and {
			RNewton
		}}
		
		
		
		
			,
	year={2002}
			
		
	

}

@incollection{b3,
	
	
		,
	title={{Research into product costing practice: a European perspective}}
		,
	author={{
			ABrierley
		} and {
			JCowton
		} and {
			CDrury
		}}
		
		
	
	
		,
	journal={{European Accounting Review}}
		
			10
			2
			
			,
	year={2001}
		
	

}

@incollection{b4,
	
	
		,
	title={{The Value of ABC in Competitive Pricing Decisions}}
		,
	author={{
			ECardinaels
		} and {
			FRoodhooft
		} and {
			LWarlop
		}}
		
		
	
	
		,
	journal={{Journal of Management Accounting Research}}
		
			16
			1
			
			,
	year={2004}
		
	

}

@incollection{b5,
	
	
		,
	title={{Measure costs right: Make the right decisions}}
		,
	author={{
			RCooper
		} and {
			RKaplan
		}}
		
	
	
		,
	journal={{Harvard Business Review}}
		
			66
			5
			
			,
	year={1988}
		
	

}

@book{b6,
	
	
		,
	title={{The Practice of Management}}
		,
	author={{
			PDrucker
		}}
		
			,
	year={1993. 1993}
			,
	publisher={Harper and Brothers}
			,
	address={New York}
		
	

}

@incollection{b7,
	
	
		,
	title={{Product costing in UK manufacturing organisations}}
		,
	author={{
			CDrury
		} and {
			MTayles
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			3
			3
			
			,
	year={1994}
		
	

}

@book{b8,
	
	
		,
	title={{Management accounting for business decision}}
		,
	author={{
			CDrury
		}}
		
			,
	year={2005}
			,
	publisher={Thomson Learning}
			,
	address={New Hampshire}
		
	
	,
	note={3rd ed.}

}

@incollection{b9,
	
	
		,
	title={{Behavioural and organizational variables affecting the success of ABC success in China}}
		,
	author={{
			ZFei
		} and {
			CIsa
		}}
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			4
			11
			
			,
	year={2010}
		
	

}

@incollection{b10,
	
	
		,
	title={{The activity-based costing model trajectory: A path of lights and shadows}}
		,
	author={{
			AFito
		} and {
			JoanLlobet
		} and {
			JCuguero
		} and {
			N
		}}
		
		
		
	
	
		,
	journal={{Intangible Capital}}
		
			1
			14
			
			,
	year={2017}
		
	

}

@incollection{b11,
	
	
		,
	title={{The activity-based costing model trajectory: A path of lights and shadows}}
		,
	author={{
			AFitó
		} and {
			JLlobet
		} and {
			NCugueró
		}}
		
		
	
	
		,
	journal={{Intangible capital}}
		
			14
			1
			
			,
	year={2018}
		
	

}

@book{b12,
	
	
		,
	title={{Research Methods in Business Studies: A Practical Guide, Financial Times Prentice Hall}}
		,
	author={{
			PGhauri
		} and {
			KGronhaug
		}}
		
		
			,
	year={2005. 2005}
		
	

}

@incollection{b13,
	
	
		,
	title={{Application of Activity Based Costing in Textile Company of Pakistan-A Case Study}}
		,
	author={{
			DIGodil
		} and {
			SSUl-Hasan
		} and {
			YAbid
		}}
		
		
	
	
		,
	journal={{Interdisciplinary Journal of Contemporary Research Business}}
		
			4
			11
			
			,
	year={2013}
		
	

}

@incollection{b14,
	
	
		,
	title={{A Comparison of Activity-based Costing and Time-driven Activitybased Costin}}
	
	
		,
	journal={{Social Science Research Network}}
		,
	editor={Hoozee.s & Hansen.s}
		
			,
	year={2014}
		
	

}

@book{b15,
	
	
		,
	title={{Cost Accounting: A Managerial Emphasis}}
		,
	author={{
			CHorngren
		} and {
			TDatar
		} and {
			MStrikant
		} and {
			GFoster
		}}
		
		
		
		
			,
	year={2011}
			,
	publisher={Prentice-Hall}
		
	
	,
	note={14th ed}

}

@book{b16,
	
	
		,
	title={{Time-Driven Activity-Based Costing}}
		,
	author={{
			R& SKaplan
		} and {
			Anderson
		}}
		
		
			,
	year={2007}
			,
	publisher={Harvard Business School Press}
		
	

}

@incollection{b17,
	
	
		,
	title={{Data Analysis Techniques in Qualitative Research}}
		,
	author={{
			BKawulich
		}}
	
	
		,
	journal={{Journal of Research in Education}}
		,
	editor={Darla Twale}
		
			14
			
			,
	year={2004}
		
	

}

@incollection{b18,
	
	
		,
	title={{A Comparative Analysis and Implementation of Activity Based Costing (ABC) and Traditional Cost Accounting (TCA) Methods in an Automobile Parts Manufacturing Company: A Case Study}}
		,
	author={{
			NKumar
		} and {
			DMahto
		}}
		
	
	
		,
	journal={{Global Journal of Management and Business Research Accounting and Auditing}}
		
			13
			4
			
			,
	year={2013}
		
	

}

@incollection{b19,
	
	
		,
	title={{Factors Influencing Activity Based Costing (ABC) Adoption in Manufacturing Industry}}
		,
	author={{
			RMaelah
		} and {
			DIbrahim
		}}
		
	
	
		,
	journal={{Investment Management and Financial Innovations}}
		
			4
			2
			
			,
	year={2007}
		
	

}

@book{b20,
	
	
		,
	title={{Performance focused activity based costing ,Cost management}}
		,
	author={{
			MNamazi
		}}
		
			,
	year={2009}
			5
			
		
	

}

@book{b21,
	
	
		,
	title={{Introduction to Social Research: Quantitative and Qualitative Approaches}}
		,
	author={{
			KFPunch
		}}
		
			,
	year={2013}
			,
	publisher={SAGE Publications}
		
	

}

@incollection{b22,
	
	
		,
	title={{Reasons for not changing to activity-based costing: a survey of Irish firms}}
		,
	author={{
			MQuinn
		} and {
			OElafi
		} and {
			MMulgrew
		}}
		
		
	
	
		,
	journal={{PSU Research Review}}
		
			1
			1
			
			,
	year={2017}
		
	

}

@incollection{b23,
	
	
		,
	title={{The Benefits of the Application of Activity Based Cost System -Field Study on Manufacturing Companies Operating In Allahabad City -India}}
		,
	author={{
			SShaban
		} and {
			MShabana
		}}
		
	
	
		,
	journal={{Journal of Business and Management}}
		
			16
			11
			
			,
	year={2014}
		
	

}

@incollection{b24,
	
	
		,
	title={{Activity Based Costing: Strategic Implications for Indian Companies}}
		,
	author={{
			GLSharma
		} and {
			PKGupta
		}}
		
	
	
		,
	journal={{LBS Journal of Management & Research}}
		
			7
			1
			
			,
	year={2010}
		
	

}

@incollection{b25,
	
	
		,
	title={{Costing Techniques and Pricing Decisions of Manufacturing Companies in Ogun State}}
		,
	author={{
			BTobi
		} and {
			AOsasrere
		} and {
			AAdeniran
		}}
		
		
	
	
		,
	journal={{International Journal of Humanities and Social Science}}
		
			5
			12
			
			,
	year={2015}
		
	

}

@book{b26,
	
	
		,
	title={{Activity Based Costing Systems and Incremental Costs}}
		,
	author={{
			MBromwich
		} and {
			CHong
		}}
		
		
			,
	year={1999}
		
	

}

@incollection{b27,
	
	
		,
	title={{}}
	
	
		,
	journal={{Management Accounting Research}}
		
			10
			1
			
		
	

}

@incollection{b28,
	
	
		,
	title={{The ABC as Tool for Decision Making in Public Administrations}}
		,
	author={{
			DTuccillo
		} and {
			FAgliata
		}}
		
	
	
		,
	journal={{Open Journal of Accounting}}
		
			7
			1
			
			,
	year={2018}
		
	

}

@book{b29,
	
	
		,
	title={{Managerial Accounting: Tools for Business Decision Making}}
		,
	author={{
			JWeygandt
		} and {
			PKimmel
		} and {
			.DKieso
		}}
		
		
		
			,
	year={2017. November 2017. 2018}
			,
	publisher={E-book}
		
	
	,
	note={8th Edition}

}