Although the scientific value of this kind of research is questionable, these articles are included in the ABC literature discussion because they entail an integral part of activity-based costing knowledge, without the input from this type of research, there would be little (if at all) to elaborate on for the more scientific research; and because in accounting discrimination on the basis of scientific nature is not automatic and the field documents a long tradition of literature of a prescriptive nature (Lukka & Granlund 2002: 168,170, 172).