Success and Failure of Activity-Based Techniques
A Long-term Perspective
- 1st Edition - December 31, 1999
- Latest edition
- Authors: A. Friedman, Stephen Lyne
- Language: English
Presents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be in… Read more
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Presents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be integral to the whole organisational structure if it is to succeed. Some of the reasons for failure include insufficient resources, departure of key individuals, technical problems and staff resistance.
- Edition: 1
- Latest edition
- Published: December 31, 1999
- Language: English
SL
Stephen Lyne
Affiliations and expertise
Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol