Activity-Based Costing in Small Manufacturing Companies—The Theory/Practice Gap

Activity-Based Costing in Ireland: Barriers To, and Opportunities For, Change

“…Recall that the ''smaller'' manufacturing firms have sales of at least £5 ( ) million $8 million so are considered to be small in the relative not the absolute ( ) sense. Benjamin et al 1994 also find that very small US manufacturing companies ( ) fewer than 1,000 employees were unfamiliar with ABC, and only two firms in their study indicated they were willing to adopt ABC.…”

Making Practice Publishable: What Practice Academics Need to Do to Get Their Work Published, and What that Tells Us about the Theory-practice Gap

“…; journalism(Petrie 2011); teacher education(Korthagen et al 2001;Allsopp et al 2006;Cheng, Cheng, and Tang 2010); engineering(Benjamin, Siriwardane, and Laney 1994;Bernstein 1999;Gao and Rhinehart 2004); architecture, design and planning(Watson 2008;Sanoff 1992); youth work(Emslie 2009;Buchroth and Parkin 2010 ) and social work(Sheppard 1995;Sung-Chan and Yuen-Tsang 2008;Al-Ma'seb, Alkhurinej, and Alduwaihi 2015). The literature on this…”