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...

Analyses the attempt by a trade association (the British Federation of Master Printers) to secure the universal adoption by its members of a uniform costing system. It was envisaged that the industry‐wide application of a prescribed costing solution would secure the socio‐economic...