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Author:Innes, J.
Mitchell, F.
Sinclair, D.
Title:Activity-based costing in the U.K.'s largest companies: a comparison of 1994 and 1999 survey results
Journal:Management Accounting Research
2000 : SEP, VOL. 11:3, p. 349-362
Index terms:Cost accounting
Surveys
Language:eng
Abstract:The paper reviews the results of two U.K. surveys of activity-based costing (ABC) in the U.K.'s largest companies. These provide an opportunity to assess the changes that have occured in the ABC adoption status of companies over a recent 5-year period.
SCIMA record nr: 214781
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