In the USA, Kiani and Sangeladji (2003) conducted a survey of the largest 500 US
industrial firms. They showed that 44 out of 85 participated companies (around 52%)
used ABC model. In the UK, Innes and Mitchell (1995) survey of ABC practices in the
251 UK firms found that 19.5% of the respondents had adopted ABC and 27.1% were
considering its adoption. Five years after, Innes et al. (2000) demonstrated, from a
survey of 177 UK's largest companies, that the ABC adoption rate has fallen to 17.5%.
In Ireland, Pierce and Brown (2004) conducted a survey of large organizations. The
results show that 28% of respondent companies were implementing ABC systems,
52.4% of respondent companies were not considering the implementation of this
method, 9% of respondent companies were still considering it and 10.7% had rejected
the implementation of the ABC model