been an increase in the adoption and implementation of the ABC method (Baird et al.
2004). In the USA, the adoption rate of the ABC method has increased from 11%
(1993) to 52% (2003) and that of UK companies has increased from 6% (1991) to 23%
(2001). Also, the firms in France increased their ABC adoption from 15.9% (2002) to
33.3% (2008). In Australia, the ABC adoption rate is very high in 1998 (56%) and it is
27.9% in Ireland (2004)