ABC and Variability Accounting Differences and potential benefits of integrationFootnote¹

1 A fuller discussion of the issues analysed in this paper can be found in Israelsen, 1993. The author would like to thank Hanne Norreklit, Kurt Ae. Pedersen, Poul E. Sorensen - all at the Aarhus School of Business - and two anonymous reviewers for their comments and suggestions on an earlier draft of this paper.

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