Baird, Kevin; Harrison, Graeme; Reeve, Robert - In: Accounting and Finance 47 (2007) 1, pp. 47-67
This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity-based costing (ABC). Data were collected by survey...