1. Acts see South Africa.
2. Angelopoulos, M., and Pollalis, Y. 2017. Activity based costing (ABC) as a tool for lean transformation: The case of the Greek Power Public Corporation (PPC). MPRA Paper No. 78848. https://mpra.ub.uni-muenchen.de/78848/1/MPRA_paper_78848.pdf. Date of accessed 15 January 2020.
3. Amir, A.M., S. Auzair, R. Maelah, and A. Ahmad. 2012. Determination of educational cost in public university—A modified activity-based approach. World Journal of Social Sciences 2 (2): 34–48.
4. Baird, K. 2007. Adoption of activity management practices in public sector organizations. Accounting and Finance 47 (4): 551–569.
5. Becker, J., Bergener, P., and Räckers, M. 2009. Process-based governance in public administrations using activity-based costing. In International Conference on Electronic Government, 176–187, Berlin/Heidelberg, Springer.