Accounting and change in the financial services sector : the case of activity-based costing in a Portuguese bank

This thesis aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity-based costing system (ABC) was trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The culture of banking in Portu...

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Bibliographic Details
Main Author: Vieira, Rui José Oliveira
Published: University of Warwick 2002
Subjects:
332
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.524613