Purpose: The purpose of this paper is to examine why and how municipal managers and CEOs for municipally owned companies use the environmental performance indicators. Design/methodology/approach: A case study approach as a research design was used. In total, 18 semi-structured interviews were...

The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems In ABC implementation, the structure of ABC systems and the ways in which ABC information is used. Findings of the research have both practical and...