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	This site, maintained by Social Science Electronic Publishing (SSRN), Inc., has search access to over 50,000 abstracts for research articles and working papers in accounting, finance, management, and other business topics.  A search for articles containing the term “activity-based costing” in the article’s title or abstract returned 33 articles.  Only abstracts can be viewed for most of the articles, however, full working papers are often accessible.