Activity-based costing (ABC) has come to prominence in recent years as an attractive alternative to conventional costing systems. Its development has involved many service sector applications and its use throughout the core management accounting areas of decision making, control and performance measurement. This article contains the results of a 1994 survey of the UK's largest financial institutions to ascertain the extent and the nature of the adoption of ABC.
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John et al. (1997) studied this question.
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