- 1-Management Accounting Change in the Financial Services Sector : The Case of Activity-Based Costing in a Portuguese Bank

@inproceedings{Vieira20011A,
  title={- 1-Management Accounting Change in the Financial Services Sector : The Case of Activity-Based Costing in a Portuguese Bank},
  author={R. Vieira and Keith Hoskin},
  year={2001}
}
This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) is being trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The culture of banking in Portugal has changed significantly over the last 25 years, but at the same time there are older traditions which remain powerful. It will therefore be significant to study how an imported MAS like ABC… CONTINUE READING
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