What is it about?
Based on an intensive case study of an ABC implementation in a Portuguese telecommunications company the paper notes that whilst it was welcomed and used by managers dealing with regulators it was resisted and not used by line managers partly because of its technical deficiencies and partly because it further diluted their waning power within the organisation.
Featured Image
Why is it important?
ABC has been widely acclaimed and incorporated in management accounting circles but until recently there has been little research of its operation in action. This indicates that it can have significant technical and implementation problems.
Read the Original
This page is a summary of: Managers divided: Implementing ABC in a Portuguese telecommunications company, Management Accounting Research, June 2005, Elsevier,
DOI: 10.1016/j.mar.2005.01.004.
You can read the full text:
Contributors
The following have contributed to this page
