Having read "Reasons for not changing to activity-based costing: a survey of Irish firms" by Martin Quinn, Otman Elafi and Mark Mulgrew

1. Distinguish between Activity Based Costing and Traditional Costing systems in relation to the discussions in the Case Study "Reasons for not changing to activity-based costing: a survey of Irish firms". Support your discussion with recent literature.

2. Use discussions in the Case Study "Reasons for not changing to activity-based costing: a survey of Irish firms" to explain in your view which one of the two costing systems is more superior than the other. Support your answer with recent literature.

3. Explain the reasons that were highlighted in the Case Study "Reasons for not changing to activity-based costing: a survey of Irish firms" that makes it difficult for firms to shift from Traditional Costing to ABC. Support your answer with recent literature.

Provide a list of references used to answer above questions.