The European Accounting Review

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European Accounting Review
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The development of activitybased costing journal literature, 1987-2000 Trond Bjørnenak & Falconer Mitchell
a b a b

Agder University College University of Edinburgh

Version of record first published: 10 Nov 2010.

To cite this article: Trond Bjørnenak & Falconer Mitchell (2002): The development of activity-based costing journal literature, 1987-2000, European Accounting Review, 11:3, 481-508 To link to this article: http://dx.doi.org/10.1080/0963818022000001019

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The European Accounting Review 2002, 11:3, 481–508

The development of activity-based costing journal literature, 1987–2000 Trond Bjørnenak Agder University College Falconer Mitchell University of Edinburgh Manuscript first received: October 2000. Manuscript accepted: January 2002

Downloaded by [University of Southampton Highfield] at 04:22 04 October 2012

ABSTRACT
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 into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type.

1. INTRODUCTION
Activity-based costing=cost management (ABC=M) has attracted high levels of interest from both academics and practitioners since its emergence in the late 1980s (e.g., Johnson, 1992; Shields, 1995; Innes and Mitchell, 1995; Innes et al., 2000; Foster and Swenson, 1997). One permanent legacy of this interest in ABC=M is the impact which it has had on the accounting journals. Although this is particularly apparent in the professionally oriented journals (Shields, 1997) the topic has also received lesser, but still prominent, attention in several of the research journals. The accounting journals, as one important medium of communication, have provided a means for the body of knowledge on ABC=M to expand and extend its audience.1 In so doing they have played a significant role in creating the opportunity for it to influence management accounting education, research and practice. Addresses for correspondence Trond Bjrnenak, Agder University College, Serviceboks 422, N-4604 Kristiansand, Norway. E-mail: trond.bjornenak@hia.no Falconer Mitchell, University of Edinburgh, William Robertson Building, 50 George Square,...
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