1Chow, C.W.& Shields, M.D.Technological change, competition, organizational size and the mix of management accounting problems: Evidence from U. S. manufacturing firms [ J ]. The Chinese Accounting Review, 1994, (28): 103 - 128.
2Krumwiede, K. R.. ABC why its tried and how it succeeds [ J].Management Accounting, 1998,April,32 - 39.
