During the past two decades the activity-based costing (ABC) system has received a great deal of attention as a cost management innovation that may provide more accurate product costs than conventional cost allocation methods (Johnson 1987, Kaplan 1988, Cooper 1988a). Moreover, Favere-Marchesi...

Abstract: Purpose – Entrepreneurial businesses often face financial and experiential gaps, which can constrain their growth. Business angels (BAs) can provide sources of financial, human and social capital to overcome these gaps. Building on the work by Munck and Saublens, this paper aims to...

Purpose – The purpose of this paper is to explore the adoption of a time-based activity-based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the United Kingdom, for the period of...