مهدی رضایی

Abstract One of the important aspects of accounting researches in different countries is recognizing of modern accounting systems. One of these modern systems that help the organizations in the competitive environment of these days, is Activity Based Costing System; Since recently Iranian companies, especially the firms that face more competitive environment, have demonstrated a willingness to use Activity Based Costing, this becomes essential to do research in this field to indicates success factors which affect on this Costing ways. So this study attempts to identify the factors that affect on successful implementation of the system by studying the previous researches. The content analysis technique has been used in this research. Results show that the successes factors of the Activity Based Costing can be categorized into two groups consist of the organizational internal and external factors. Among this, the main factor of the inter-organizational 92/86% and the organizational external factor 7/31% of these studies have been allocated to themselves. The Important and effective factor of the organizational internal factor involves top management support with 95/21%, education with 41/13% , adequate resources with 19/12% and the quality of information systems with 97/10%. Keywords: Activity Based Costing, Modern accounting systems, Success factors in establishing and sustaining