Why some accounting innovations fail? A case study of a New Zealand public tertiary education institution
This paper examines why activity-based costing (ABC) and the balanced scorecard, two most significant accounting innovations in recent years, failed to be successfully implemented in a large tertiary education institution in New Zealand. The findings demonstrate that the implementation of both syste...
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| Format: | Others |
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Stockholm Business School, Stockholm University,
2015-09-14T04:09:03Z.
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| Online Access: | Get fulltext |