Online from: 2005
Subject Area: Accounting and Finance
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|Title:||A longitudinal study of the adoption of an activity-based planning system in the Crown Prosecution Service of England and Wales, United Kingdom|
|Author(s):||Lana Yan Jun Liu, (Newcastle University, Newcastle upon Tyne, UK), Falconer Mitchell, (University of Edinburgh, Edinburgh, UK), John Robinson, (University of Northumbria, Newcastle upon Tyne, UK)|
|Citation:||Lana Yan Jun Liu, Falconer Mitchell, John Robinson, (2008) "A longitudinal study of the adoption of an activity-based planning system in the Crown Prosecution Service of England and Wales, United Kingdom", Journal of Accounting & Organizational Change, Vol. 4 Iss: 3, pp.318 - 342|
|Keywords:||Activity based costs, Activity based management, Information systems, Legal profession, Public sector organisations, United Kingdom|
|Article type:||Research paper|
|DOI:||10.1108/18325910810898089 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Acknowledgements:||The authors are grateful to interviewees from the Crown Prosecution Services who participated in this research and particularly to all members of CPS ABC steering group for their continuous support. The authors also gratefully acknowledge the support of the UK Chartered Institute of Management Accounting (CIMA) in the undertaking of the research on which this project is based.|
Purpose – The purpose of this paper is to explore the adoption of a time-based activity-based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the United Kingdom, for the period of 2000-2005. The aims of the study are to provide a technical review of the ABP application and to explore roles of the ABP system in achieving a “fairer” internal resource allocation and an improved understanding of business processes.
Design/methodology/approach – The CPS's experience of adopting an ABP system is explained through the use of a case study involving interviews, observations, work shadowing and archival data over a period of six years, 2000-2005. The longitudinal nature of the study has enabled the researchers to align the outcome of ABP adoption with concurrent organisational changes.
Findings – The study reveals that the growing understanding of the intrinsic links between business processes and the ABP information and its rationale, which remains unchanged throughout various phases of organisational changes, has promoted a sense of stability amongst CPS staff members.
Practical implications – This study provides an in-depth understanding of the practical use of ABP and its evolving roles in the face of the changing organisational environment.
Originality/value – This research discusses the prerequisite of the ABP system, a time-based ABC system, and the evolving roles of ABP from a cost-effective planning tool to a stability mechanism in face of constant organisational changes. This experience is invaluable to companies and practitioners seeking to implement a cost-effective planning tool.
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