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It appears from the literature that the adoption of Activity-Based Costing methods is a growing trend in management accounting, although this has yet to be assessed empirically [Spicer 1992:1]. Any change depends on two prime factors - feasibility and motivation - and it must be admitted that computerisation has made the implementation and utilisation of a more complex costing method feasible. Many firms are being forced to reassess their cost accounting system in response to a recognition that the data being generated cannot assist with many of the analyses and decisions to be made [Cooper and Kaplan 1991b:267].

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