* ابراهیمی مند، مهدی (1385). رویکردی برای به‌کارگیری مناسب هزینهیابی بر مبنای بر مبنای فعالیت در شرکت‌های کوچک. مجله حسابرس، زمستان 1385، شماره 35، ص 88-97.
* احمدزاده، طه (1390). بررسی عوامل مؤثر در به‌کارگیری سیستم هزینهیابی بر مبنای فعالیت. پایان‌نامه کارشناسی ارشد، دانشگاه سیستان و بلوچستان، چاپ نشده.
* آذر، عادل و مؤمنی، منصور (1384). آمار و کاربرد آن در مدیریت (چاپ دوازدهم). تهران: سازمان مطالعه و تدوین کتب علوم انسانی دانشگاه‌ها (سمت).
* باقرپور ولاشانی، محمدعلی، جهانبانی، مصطفی و ظفر زاده، سمیه (1390). نگرشی جدید به چرایی و چگونگی به‌کارگیری هزینهیابی بر مبنای فعالیت. مجله دانش و پژوهش حسابداری، بهار 1390، شماره 124، ص 12 تا 17.
* رابین کوپر، پیتر ترنی، رابرت آیلر، کاترین بال، لارنس میزل، الین موریسی و همکاران، هزینهیابی بر مبنای فعالیت. ترجمه احمد عزیزی و احمد مدرس (1387). نشریه 140 سازمان حسابرسی (چاپ ششم). تهران: سازمان حسابرسی.
* سکاران، اوما. روش‌های تحقیق در مدیریت. ترجمه: صائبی، محمد و شیرازی، محمود (1391). تهران: انتشارات مرکز آموزش مدیریت دولتی ریاست جمهوری.
* شرفی، بهبود علی و تیرانداز، حامد (1390). بررسی سیستم هزینهیابی بر مبنای فعالیت در بودجه‌بندی عملیاتی. مجله کار و جامعه، خرداد و تیر 1390، شماره 132 و 133، ص 113 تا 120.
* قاضی‌نوری، سید سروش، الفت، لعیا و فرهادیار، فرناز (1393). ارتباط به‌کارگیری فناوری‌های پیشرفته تولید با اولویت‌های رقابتی و عملکرد شرکت‌های کوچک و متوسط در صنعت نساجی. فصلنامه مدیریت توسعه فناوری، بهار 1393، شماره 4، ص 49 تا 78.
* نمازی، محمد (1379). بررسی سیستم هزینهیابی بر مبنای فعالیت در حسابداری مدیریت و ملاحظات رفتاری آن. فصلنامه بررسی‌های حسابداری و حسابرسی، زمستان 1377 و بهار 1378، شماره 26 و 27، ص 71-106.
* نمازی، محمد (1392). حسابداری مدیریت استراتژیک (چاپ دوم). تهران: سازمان مطالعه و تدوین کتب علوم انسانی دانشگاه‌ها (سمت)، مرکز تحقیق و توسعه علوم انسانی.
* نیکبخت، محمدرضا و دیانتی دیلمی، زهرا (1393). حسابداری مدیریت (چاپ ششم). تهران: مهربان نشر.
* Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: field study evidence. Management Accounting Research, 12 (3), 261–279.
* Ahmadzadeh, T. (2011). Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations. International Journal of Business Administration, 2 (1), 61-70.
* Al-Omiri, M. & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18, 399–424.
* Al-Sayed, M, & Dugdale, D. (2016). Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors. The British Accounting Review. 8 (1), 38-58.
* Anderson, S. W. (1995). A framework for assessing cost management system changes: the case of activity based costing implementation at General Motors, 1986–1993. Journal of Management Accounting Research, 7, 1–51.
* Anderson, S.W., 1995. A framework for assessing cost management system changes: the case
* Anderson, S.W., and S.M. Young, 1999. The impact of contextual and process factors on the
* Bjorninak, T. (1997). Diffusion and accounting: the case of ABC in Norway. The Management Accounting Research, 8 (3), 3-17.
* Boyer, K. K., & Pagell, M. (2000). Measurement issues in empirical research: improving measures of operations strategy and advanced manufacturing technology. Journal of Operations Management, 18(3), 361–374.
* Boyer, K. K., Leong, G. K., Ward, P. T., & Krajewski, L. J. (1997). Unlocking the potential of advanced manufacturing technologies. Journal of Operations Management, 15(4), 331–347.
* Bozarth, C. and McDermott, C., 1998, “Configurations in manufacturing strategy: a review and directions for future research”, Journal of Operations Management, 16(4), 427-439.
* Bulbul, H., Omurbek, N., Paksoy, T. and Bektas, T., 2013, “An empirical investigation of advanced manufacturing technology investment patterns: Evidence from a developing country”, Journal of Engineering and Technology Management, 30, 136-156.
* Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial performance. Management Accounting Research, 13(1), 1–39.
* CAM-I. (1992). In N. Raffish, & P. B. B. Turney (Eds.), The CAM-I glossary of activity-based management (version 1.2). Arlington (TX): CAM-I.
* Chung, C., 1996, “Human issues influencing the successful implementation of advanced manufacturing technology”. Journal of Engineering and Technology Management Jet-M, 13, 283−299.
* Chuu, SJ., 2009, “Selecting the advanced manufacturing technology using fuzzy multiple attributes group decision making with multiple fuzzy information”, Comput Ind Eng, 57, 1033–1042.
* Clarke, P. J., Hill, N. T., & Stevens, K. (1999). Activity-based costing in Ireland: barriers to, and opportunities for, change. Critical Perspectives on Accounting, 10(4), 443–468.
* Cooper, R. (1988). The rise of activity-based costing – part two: when do I need an activity-based cost system? Journal of Cost Management, Fall, 41–48.
* Dean, J.W., Snell, S.A., 1996, “The strategic use of integrated manufacturing: an empirical examination”, Strateg Manage J, 17(6), 459–80.
* Drury, C., & Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37(1), 47–84.
* Drury, C., Tayles, M. (2005). Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37, 47-58.
* Efstathiades, A., Tassou, S.A., Oxinos, G. and Antoniou, A., 2000, “Advanced manufacturing technology transfer and implementation in developing countries: the case of the Cypriot manufacturing industry”, Technovation, 20, 93–102.
* Fawcett, S.E. and Myers, M.B., 2001, “Product and employee development in advanced manufacturing implementation and impact”, International Journal of Production Research, 39(1), 65–79.
* Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting
* Foster, G., and D.W. Swenson, 1997. Measuring the success of activity-based cost
* Gosselin, M. (1997). The Effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organization and Society, 22 (3), 105-122.
* Groot, T. L. C. M. (1999). Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting, 7, 47–63.
* Groot, T.L.C.M., and M. Schoute, 2002 Activity-Based Costing. In Handwörterbuch
* Historical and Current Economic Contexts’’, ABACUS, Vol. 26, No. 2, 1990, pp. 159–184.
* Hosmer, D.W., and S. Lemeshow, 2000. Applied Logistic Regression (Second Edition).
* Innes, J., Mitchel, F. & Sinclair, D. (2000). Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11, 349-362.
* Ittner, Ch., Lanen, W. & Larker, D. (2002). The Association between Activity-Based Costing and Manufacturing Performance. Journal of Accounting Research, 40 (3), 711-726.
* Jarvis, C. B., MacKenzie, S. B., & Podsakoff, P. M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research, 30(2), 199–218.
* Jonson, P., 2000, “An empirical taxonomy of advanced manufacturing technology”, International Journal of Operations &Production Management, 20(12), 1446–1474.
* Kaplan, R.S. & Cooper, R. 1998, Cost & effect: Using integrated cost systems to drive profitability and performance, Harvard Business School Press, Boston.
* Kaplan, R.S., and S.R. Anderson, 2007. Time-Driven Activity-Based Costing: A Simpler and
* Kotha, S. and Swamidass, P.M., 1998, “Advanced manufacturing technology uses: exploring the effect of the nationality variable”International Journal of Production Research 36 (11), 3135–3146.
* Kotha, S. and Swamidass, P.M., 2000, “Strategy, advance manufacturing technology and performance: empirical evidence from U.S. manufacturing firms”, Journal of Operations Management, 18, 257–277.
* Krishn, A., (2006). An Application of Activity Based Costing in Higher Learning Institution: A Local Case Study, Contemporary Management Research, 2(2), 75-90.
* Krumwiede, K. R. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239–277.
* Lewis, M.W. and Boyer, K.K., 2002, “Factors impacting AMT implementation: an integrative and controlled study”, J Eng Technol Manage, 19, 111–30.
* Luft, J., and M.D. Shields, 2003. Mapping management accounting: Graphics and guidelines
* Malmi, T. (1997).Towards explaining activity based costing failure: accounting and control in a decentralized or organization.Management Accounting Research, 8, 459-480.
* Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory
* Management Accounting Research, 7, 1-51.
* McDermott, C.M. and Stock, G.N., 1999, “Organizational culture and advanced manufacturing technology implementation”, Journal of Operations Management, 17(5), 521–533.
* McGowan, A.S., 1998. Perceived benefits of ABCM implementation. Accounting Horizons,
* McGowan, A.S., and T.P. Klammer, 1997. Satisfaction with activity-based cost management
* Miller, J.A., 1996. Implementing Activity-Based Management in Daily Operations. Wiley,
* More Powerful Path to Higher Profits. Harvard Business School Press, Boston (MA). New York (NY).
* Ramezani. A. R., 2015. Barriers to Implementing Activity-Based Costing in Listed Companies on Tehran Stock Exchange, ICP Business, Economic and Finance, 2 (1), 27-34
* Raymond, L. and St-Pierre, J., 2005, “Antecedents and performance outcomes of advanced manufacturing systems sophistication in SMEs”, International Journal of Research, 11, 349-362.
* Schoute, M. (2009). Antecedents and consequences of cost system design choices. PHD Dissertation, VU University Amsterdam, Inedited.
* Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41, 208–226.
* Schoute, M. (2011). The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption. The British Accounting Review, 43, 120-134.
* Shields, M.D., 1995. An empirical analysis of firms’ implementation experiences with
* Shields, M.D., and S.M. Young, 1989. A behavioral model for implementing cost
* Small M.H. and Chen, I.J., 1995, “Investment justification of advanced manufacturing technology: An empirical analysis”, Journal of Engineering and Technology Management, 12(1, 2), 27–55.
* Small, M.H. and Yasin, M.M., 1997, “Advanced manufacturing technology: Implementation policy and performance”, Journal of Operations Management, 15(4), 349–370.
* Spanos, Y. and Voudouris, I., 2009, “Antecedents and trajectories of AMT adoption: The case of Greek manufacturing SMEs”, Research Policy, 38, 144-155.
* Swamidass, P.M., Newell, W.T., 1987, “Manufacturing strategy, environmental uncertainty and performance: a path analytic model”, Management Science, 33(4), 509–524.
)