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Words Length: 3000

Topic: Research evidence tends to indicate that activity-based costing (ABC) is becoming less

popular than it used to be.

Required:

Discuss the above statement with reference to pertinent (academic) literature sources, and

critically evaluate possible reasons for this trend.

You are required to discuss your views for this assignment, including a critical evaluation

of the costing and management control within your own company/organization. This critical

evaluation does not require explicit reference to sensitive financial data of your organisation, nor

the disclosure of your organizations’ name, ie may use a pseudonym for the organisation.

Instructions:

1) You must relate your discussion to your own organisation or one with which familar. Where

appropriate, should state whether the organisation concerned is using any 'costing and

management control' techniques, eg ABC or alternative approaches.

2) As a start, it's suggested to read chapters 10 and 11 of the core textbook: Accounting: An

Introduction, 4th ed, 2008, authored by E. McLaney and P. Atrill.

3) The assignment should be no more than 2,500 words and must be word processed. Your
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arguments should include relevant theoretical issues and be supported/ justified by relevant

academic references and journal articles.

4) With the correct keywords, you can search for journal articles via:

a. Google-Scholar

b. SSRN (www.ssrn.com)

c. ISI Web of Knowledge.

5) Use Harvard referencing system when citing references.

6) Originality: your work must, of course, be original and must make appropriate reference to all

sources upon which it draws.

Assessment Criteria:

- Content & Knowledge 30%

- Criticality 40%

- Academic Support 30%

Notes:

Use the extra words in appendix to support the essay (tables, graphics and diagrams.)