Parker, Lee D. - In: Journal of Accounting & Organizational Change 12 (2016) 2, pp. 177-202
as one of the very few refereed research studies of ABW currently available in the accounting, management or property … management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to … determining its degree of cost management focus and scientific management foundations. Design/methodology/approach The paper uses …