| We are grateful to the Chartered Institute of Management Accountants for their support in providing funds for this research. We also wish to express our thanks to the directors, partners, managers and staff in TNT, the Peugeot Motor Dealership Network, Eversheds and Arthur Andersen for their generosity regarding the time and resources they put at our disposal. The insights gained and the findings which have resulted from this research would not have been possible without their co-operation and full support. We are grateful, too, for the time and efforts of personnel at a fifth organisation (another mass service) which participated in the research study, but which, on reflection, regrettably decided not to consent to details being published. |
| The organisations provided a wealth of data, much of which has been reproduced in the exhibits contained within this book. We stress, though, that the views expressed here are those of the authors, and not necessarily those of the organisations studied, or those of the Chartered Institute of Management Accountants. |
Copyright CIMA 1996
First published in 1996 by:
The Chartered Institute of Management Accountants
ISBN 1 874784 52 3 |
| The publishers of this book consider that it is a worthwhile contribution to discussion, without necessarily sharing the views expressed, which are those of the authors. |
| No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publishers. |
| All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recorded or otherwise, without the prior permission of the publisher. |
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