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Cagwin, Douglass ; Bouwman, Marinus J, ‘The Association between Activity-Based Costing and Improvement in Financial Performance’ (2002) 13(1) Management Accounting Research 1 <http://tewaharoa.victoria.ac.nz/primo_library/libweb/action/display.do?frbrVersion=5&tabs=viewOnlineTab&ct=display&fn=search&doc=TN_sciversesciencedirect_elsevierS1044-5005(01)90175-1&indx=3&recIds=TN_sciversesciencedirect_elsevierS1044-5005(01)90175-1&recIdxs=2&elementId=2&renderMode=poppedOut&displayMode=full&frbrVersion=5&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=3.%09Cagwin%2C%20D.%20%26%20Bouwman%2C%20M.%20J.%20%282002%29.%20The%20association%20between%20activity-based%20costing%20and%20improvement%20in%20financial%20performance%2C%20Management%20Accounting%20Research%2C%20%28March%29%2C%201-39.&dstmp=1464735783339>
Caleb J. Rattray ; Beverley R. Lord ; Yvonne P. Shanahan, ‘Target Costing in New Zealand Manufacturing Firms’ (2007) 19(1) Pacific Accounting Review 68 <http://tewaharoa.victoria.ac.nz/primo_library/libweb/action/display.do?frbrVersion=4&tabs=viewOnlineTab&ct=display&fn=search&doc=TN_emerald10.1108%2f01140580710754656&indx=1&recIds=TN_emerald10.1108%2f01140580710754656&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=4&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=Target%20costing%20in%20New%20Zealand%20manufacturing%20firms&dstmp=1463716814295>
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