Activity-based costing (ABC) and activity-based management (ABM) emerged in the 1980s as management tools with potential to increase competitiveness and enhance profitability. To date adoption rates for both range from 20-25%. Some studies suggest that economic conditions and technological capability improve adoption rates. However, extant literature has not assessed the role of more recent technological developments, such as online activity and in-house software adoption, or assessed effects of the recent global economic crisis. This study explores the impact of such technology and economic conditions on ABC and ABM implementation at top companies in the Republic of Ireland. The research adopts a contingency approach and a positivist ontology, using an online survey instrument as its primary method. A questionnaire was sent to 824 Irish companies. The data gathered was analysed using factor analysis and regression analysis. Factor analysis supported consideration of the independent variables associated with Information Technology (IT) and economic conditions and identification of additional variables. The findings reveal the rate of implementation and adoption of ABC and ABM is 18.7%; similar to that reported previously. The data reveals a statistically significant relationship between information technology resources and ABC and ABM implementation. This study provides an original contribution, in that it explores the relationship between more recent major changes in technology and changes in economic conditions to ABC and ABM implementation. It also contributes methodologically by using a factor analysis approach, and to the Irish context by studying only large organisations.