Activity-based costing and activity-based management

Some researchers are already concerned about the complexities of activity-based

costing and activity-based management (ABC/M) models in practice, the behavioural
and ethical problems associated with their implementation, large implementation
costs, and the managerial resistance they can invoke. These issues have given rise
to concerns that ABC/M may fail to meet management expectations.
Do you agree? Critically present your arguments through providing empirical
evidences that are cited in various literatures.

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