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Article
Publication date: 1 April 1993

Robin Bellis‐Jones

Examines how Activity‐based Management (ABM) counters the root causes of the failure of quality initiatives. Claims the failures could be largely mitigated by the additional…

192

Abstract

Examines how Activity‐based Management (ABM) counters the root causes of the failure of quality initiatives. Claims the failures could be largely mitigated by the additional visibility of the costs and benefits of doing things in a TQ way, provided by the use of activity‐based management techniques. Contends that great care is required in the design of an activity database. Considers the development of activity‐based techniques. Concludes that total quality and activity‐based management are derived from different origins to meet different needs but that they are highly complementary. Contends that together they can make a major contribution to the removal of barriers to success in the implementation of quality improvement initiatives.

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The TQM Magazine, vol. 5 no. 4
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 1 April 1996

Paul Clarke and Robin Bellis‐Jones

Describes the important role of activity‐based management in determining the direction for those managing change. Explores the importance to the implementation of change of the…

13975

Abstract

Describes the important role of activity‐based management in determining the direction for those managing change. Explores the importance to the implementation of change of the understanding of cost in business as opposed to simply the desire to improve the way things are done. Concludes that managers should be clear about their direction for change before committing resources to the task.

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The TQM Magazine, vol. 8 no. 2
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 1 February 1992

Robin Bellis‐Jones

Reviews the weaknesses in budgetary control, seen often as a costly and burdensome routine, and contends that conventional approaches to cost management emphasise its…

728

Abstract

Reviews the weaknesses in budgetary control, seen often as a costly and burdensome routine, and contends that conventional approaches to cost management emphasise its disadvantages (that it is too inward‐looking, for example), rather than examining its potential benefits. Highlights areas in which budgeting can contribute to the process of continuous improvement.

Details

The TQM Magazine, vol. 4 no. 2
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 1 September 2006

Robin Roslender and Susan J. Hart

The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it…

2466

Abstract

Purpose

The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate.

Design/methodology/approach

The paper is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a number of attributes of a new approach.

Findings

The growing importance of brands as a key source of competitive advantage has been among the most visible changes in many business organisations in recent years. Effective strategic brand management, therefore, poses a major challenge to both accountants and their marketing colleagues. To date, the history of accounting for brands has largely been concerned with the derivation of brand valuations suitable for financial accounting and reporting purposes. Although the merits of a management accounting perspective on brands have been recognised for some time, recent studies indicate that to date it has failed to attract much support. New approaches to accounting for brands are now required. Underpinned by high levels of interfunctional cooperation between management accounting and marketing management practitioners, brand management accounting examplifies the more inclusive approach to the task of strategic management increasingly evident within contemporary organisations.

Originality/value

The paper integrates both existing and new insights informed by the accounting and marketing literatures in an attempt to promote a further approach to the task of accounting for brands.

Details

Journal of Accounting & Organizational Change, vol. 2 no. 3
Type: Research Article
ISSN: 1832-5912

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