This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights...

This paper explores the relationship between research and practice in management accounting. It reviews the causes of a gap in communication between the researcher and practitioner constituencies and makes some proposals on how closure of this gap might be commenced.