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    Why Did ABC Fail at the Bank of China? BY ABED AL-NASSER ABDALLAH, PH.D., AND WEI LI UNLESS TOP OF USING MANAGEMENT LENDS ITS SUPPORT, EMPLOYEES UNDERSTAND THE PURPOSE MODELS ARE TESTED, AND COSTS/BENEFITS ARE DETERMINED, IMPLEMENTATIONS COULD FAIL. ABC, ABC EXECUTIVE SUMMARY Few authors have explored the implementation of activity-based costing (ABC) in East Asian companies. This study investigates factors that led to the failure of an ABC implementation at a major Chinese

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