I need Summary as per below:

1. *Introduction*:

main objective of the paper, main problem, any gap to fill.

2. *Literature review*: implementation of ABC, main findings

3. *Methodology*:

what method applied?

4. *Findings & Conclusion*

The current issue and full text archive of this journal is available on Emerald Insight at: www.emeraldinsight.com/2399-1747.htm Reasons for not changing to Activity-based activity-based costing: a survey costing of Irish firms Martin Quinn 63 Dublin City University Business School, Dublin, Ireland Otman Elafi School of Mechanical and Materials Engineering, University College Dublin, Dublin, Ireland, and Mark Mulgrew School of Accounting, Finance and Economics, University of Ulster, Jordanstown, UK Abstract Purpose - This paper aims to report on a survey of medium and large Irish firms to ascertain reasons for not changing to more advanced costing techniques, namely, activity-based costing (ABC). Developments in technology and recent poor economic conditions would suggest that the technique could be adopted more by firms, as they make increased efforts to keep costs under control. Design/methodology/approach - A survey instrument was used to gather data drawing from the top 1,000 Irish firms. From a useable population of 821 organisations, a response rate of 20.75 per cent was achieved. Findings - Findings show a rate of adoption of ABC of 18.7 per cent, which is lower than previous studies in an Irish context. The level of information technology in firms is not a key factor for non-adoption. Instead, the main reasoning for non-adoption revolve around stable existing costing methods, which firms expressed satisfaction with. Originality/value - This research suggests the adoption of ABC is not necessarily driven by external factors such as technology and economic shocks, at least in the context of Ireland. It also suggests that costing techniques may be deeply embedded within organisations and are less likely to be subject to change. Keywords Management accounting, Activity-based costing Paper type Research paper Introduction Much has been written on the implementation and adoption of activity-based costing (ABC) in various settings and countries. Some of these studies mention reasons for non-adoption including technical and organisational issues - see the literature review later. The consequences of rapid changes in contemporary information technology (IT) and the Martin Quinn, Otman Elafi and Mark Mulgrew. Published in the PSU Research Review: An International Journal. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/ PSU Research Review legalcode Vol. 1 No. 1, 2017 Otman Elafi gratefully acknowledges the financial support of the Libyan Ministry of Education pp. 63-70 Emerald Publishing Limited and Elmergib University. 2399-1747 DOI 10.1108/PRR-12-2016-0017