@incollection{,
	
					
					
					4C1B7AA0A0BBCFA1DDBE074138043CB3
				,
	author={{Rajiv D.Banker} and {Gordon S.Potter} and {DhinuSrinivasan} and {University of Pittsburgh}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}212116
}

@incollection{b0,
	
	
		,
	title={{Product Diversity and Costing System Design: Field Study Evidence}}
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	author={{
			MAAbernethy
		} and {
			AMLillis
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			PBrownell
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			PCarter
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	year={2001}
		
	

}

@incollection{b1,
	
	
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	title={{Evidence on the Cost Hierarchy: The Association Between Resource Consumption and Production Activities}}
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	author={{
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}

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	year={2004}
		
	

}

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	publisher={Harvard Business School Press}
			
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	address={Boston, MA}
		
	

}

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			RSchroeder
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}

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	year={1987}
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	publisher={Harvard Business School Press}
			
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	year={1991}
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	publisher={Prentice-Hall Inc}
		
	

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@incollection{b9,
	
	
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	author={{
			RCooper
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			RSKaplan
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}

@incollection{b10,
	
	
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	title={{A Perspective on Cost Drivers}}
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@incollection{b11,
	
	
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@incollection{b12,
	
	
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	year={1993}
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	author={{
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	year={2014}
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	address={McGraw-Hill}
		
	
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@incollection{b18,
	
	
		,
	title={{The association between activity based costing and manufacturing performance}}
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	author={{
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	year={2002}
		
	

}

@incollection{b19,
	
	
		,
	title={{The Activity-based Cost Hierarchy, Production Policies and Firm Profitability}}
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	author={{
			CDIttner
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@incollection{b20,
	
	
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	author={{
			CDIttner
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			DFLarcker
		}}
		
	
	
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			32
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	year={2001}
		
	

}

@incollection{b21,
	
	
		,
	title={{Explaining Plant-level Differences in Manufacturing Overhead: Structural and Executional Cost Drivers in the World Auto Industry}}
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	author={{
			CDIttner
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			JPMacduffie
		}}
		
	
	
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			4
			4
			
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	year={1995}
		
	

}

@incollection{b22,
	
	
		,
	title={{Activitybased Costing in the UK's Largest Companies: a Comparison of 1994 and 1999 Survey Results}}
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	author={{
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			DSinclair
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	journal={{Management Accounting Research}}
		
			11
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	year={2000}
		
	

}

@incollection{b23,
	
	
		,
	title={{Time-driven Activity-based Costing}}
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	author={{
			RSKaplan
		} and {
			SRAnderson
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		,
	journal={{Harvard Business Review}}
		
			82
			
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	year={2004}
		
	

}

@book{b24,
	
	
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	title={{Time-driven Activity-based Costing: A Simpler and More Powerful Path to Higher Profits}}
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	author={{
			RSKaplan
		} and {
			SRAnderson
		}}
		
		
			,
	year={2007}
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	publisher={Harvard Business School Press}
			,
	address={Boston, MA}
		
	

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@incollection{b25,
	
	
		,
	title={{The Cost Effects of Component Commonality: a Literature Review Through a Management-accounting Lens}}
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	author={{
			ELabro
		}}
	
	
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	journal={{Manufacturing & Service Operations Management}}
		
			6
			4
			
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	year={2004}
		
	

}

@incollection{b26,
	
	
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	title={{Hobby Horses Ridden}}
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	author={{
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	year={2015}
		
	

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			MWMaher
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	title={{Fundamentals of Cost Accounting. 4 th Edition}}
				
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	publisher={McGraw-Hill}
			,
	year={2013}
		
	

}

@book{b28,
	
	
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			RAHay
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	year={1981}
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	publisher={Sage Publications}
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	address={Beverly Hills, CA}
		
	

}

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	author={{
			ENoreen
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}

@incollection{b30,
	
	
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	author={{
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	author={{
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			CBWinsten
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	year={1954}
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	address={Chicago, IL}
		
	

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@incollection{b32,
	
	
		,
	title={{Dickey-Fuller Tests With Drift}}
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	author={{
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	year={1988}
			
		
	

}

@incollection{b33,
	
	
		,
	title={{The Relationship Between Product Diversity, Usage of Advanced Manufacturing Technologies and Activity-based Costing Adoption}}
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			MSchoute
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	journal={{The British Accounting Review}}
		
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			2
			
			,
	year={2011}
		
	

}

@incollection{b34,
	
	
		,
	title={{A Heteroskedasticity -Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity}}
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	author={{
			HWhite
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	year={1980}
		
	

}