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Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks

Norris, Gweneth 2002, Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks, The British accounting review, vol. 34, no. 3, pp. 223-255, doi: 10.1006/bare.2002.0199.

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Title Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks
Author(s) Norris, Gweneth
Journal name The British accounting review
Volume number 34
Issue number 3
Start page 223
End page 255
Publisher Academic Press
Place of publication London, England
Publication date 2002-09
ISSN 0890-8389
1095-8347
Summary During the conduct of a research project into influences on the use of management accounting information, the use of activity-based techniques and information in two British banks was studied by the application of grounded theory principles. Juxtaposition of these two case studies reveals insights about the managers' significantly different experiences of ongoing applications, and the different outcomes of implementation that may arise, despite commonality in the organization and industry environment. This paper presents these two case studies, highlights the similarities and differences between them, and draws some conclusions about the causes of the differences. Factors that can be managed to achieve a greater use of these particular management accounting techniques, and the information they generate, are revealed. In particular, the findings suggest that the introduction of transfer charging between the bank's internal units highlights the need for activity-based techniques, and that education, communication and implementor support are vital, both for implementation success and for the widespread continuing use of the resultant applications. Further, between the two cases the greatest consensus was found in a common concern about the amount of detail in the databank and reports.
Language eng
DOI 10.1006/bare.2002.0199
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2002, Elsevier Science Ltd.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001660

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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