1. R. Cooper, R. Kaplan, L. Maisel, E. Morrissey, R. Oehm, From ABC to ABM: Does activity-based management automatically follow from an activity-based costing project? Management Accounting 74 (5) (1992) 54–57.
2. Goldratt & Fox;Jayson;Management Accounting,1987
3. J. Low, Do we really need product costs? The theory of constraints alternative, Corporate Controller 5 (1) (1992) 26–36.
4. Using activity analysis to locate profitability drivers;Spoede;Management Accounting,1994
5. Integrating activity-based costing with the theory of constraints to enhance production-related decision-making;Kee;Accounting Horizons,1995