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The Application of Activity-based Costing in the United Kingdom's Largest Financial Institutions

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  • Innes John
  • Mitchell Falconer

Abstract

Activity-based costing (ABC) has come to prominence in recent years as an attractive alternative to conventional costing systems. Its development has involved many service sector applications and its use throughout the core management accounting areas of decision making, control and performance measurement. This article contains the results of a 1994 survey of the UK's largest financial institutions to ascertain the extent and the nature of the adoption of ABC.

Suggested Citation

  • Innes John & Mitchell Falconer, 1997. "The Application of Activity-based Costing in the United Kingdom's Largest Financial Institutions," The Service Industries Journal, Taylor & Francis Journals, vol. 17(1), pages 190-203, January.
    • Handle: RePEc:taf:servic:v:17:y:1997:i:1:p:190-203
    DOI: 10.1080/02642069700000010
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    Cited by:

    1. Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper 28374, University Library of Munich, Germany.
    2. Himme, Alexander, 2007. "Eine kritische Analyse bestehender empirischer Arbeiten zum Kostenmanagement," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 618, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

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