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Elsevier

Success and Failure of Activity-Based Techniques

A Long-term Perspective

  • 1st Edition - June 15, 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

Description

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.

Product details

  • Edition: 1
  • Latest edition
  • Published: December 31, 1999
  • Language: English

About the author

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