What Does Social Class Mean - 875 Words

What does social class mean? Social class is a division of a society based on social and economic status. Now, what does hidden curriculum mean? Hidden Curriculum is a side effect of education, such as norms,values and beliefs in the classroom. Accordingly to Jean Anyon’s, author of â€Å"Social Class and the Hidden Curriculum of Work† she claims that each and every social class has its very own different way to teaching schooling. Anyon states a plethora of strengths and weaknesses in this article. She believes that all children have been taught to learn, comprehend, and behavior in a variety due to the social class’s they have been thrown into. Anyon examined each social class which she called The Working Class, The Middle Class, The†¦show more content†¦A suburban home, with kind people walking their dogs daily. My father, I’d like to say was a great business man and my mother, was wonderful stay at home mom. Currently, my social and economic c lass has been exactly the same. Anyon’s first social class that she talk about is The Working Class, the lowest class of them all. This class often is a very crowded community, with their normal income being extremely low. Normally working for restaurants, assembly-lines, and being bartenders to name a few jobs. For example, restaurant workers only need to be trained for about a week or two to start working and beginning. To say the least, careers with basic thinking and common sense are need for the working class. This can play a huge role for the working class families, to be specific, their children. Just as the parents do, children also do little bit of thinking during school sessions and homework. Teachers a very simplistic during explaining assignments to the students. For example, a teacher will show the students how to do the problem and once the lesson is over with, she would tell them â€Å"What is 17 + 3? 20. Do you addition, we will begin subtraction next week.â €  No explanation was given, or even a discussion in the classroom. Teachers are not positive, but also not negative if that says much; also all control is in their hands. The next social class she called The Middle Class. This class contains families with children that have a good income and rich. Blue

New Media Audiences and Technologies Free Essays

string(170) " its huge army of volunteers and their simple type and publish weblog mechanisms, finally found its voice, and delivered in a way the established media simply could not\." Introduction and Aims New technologies are a poisoned chalice for newspaper journalists and their audiences: at once equipping journalists with the resources they need to compete in the 21st century but at the same time threatening their very survival and forcing newspaper insiders to contemplate what Robert Rosenthal, the former Managing Editor of the San Francisco Chronicle, called: â€Å"the greatest upheaval our industry and the institution of journalism has ever faced† (Beckett 2008, p.9). I have chosen newspapers as the basis of my inquiry into new technologies because it is a medium which some have observed to be in terminal decline due to flat lining circulations (Organisation for Economic Cooperation and Development 2010), merciless redundancies (Beckett 2008, p. We will write a custom essay sample on New Media Audiences and Technologies or any similar topic only for you Order Now 27) and of course the rise of online journalism and new technologies (Bardoel 1999, p.379), one aspect of which is User Generated Content such as Youtube or Twitter where the audience is both a user and a producer of content (Birdsall 2007, p.1284). Web 2.0 technology has forced many commentators to reassess the ways in which both audience and audiences are understood (Nightingale 2011, p.7). We currently live in a time when both print and online newspapers exist side-by-side and in some respects we have our feet in both the last remnants of the industrial wave of technology and what has been identified by some commentators as the â€Å"information society† (Toffler 1980). Two related aspects of the decline of newspapers is the rise of online journalism and the advent of citizen journalism enabled by new technologies and symbolized by the Korean online newspaper OhmyNews. The specific focus of the secondary research and this report is citizen-journalism and User Generated Content (UGC) and their effect on media audience theories with comparison to newspapers and the traditional models of audience research which describe common features: â€Å"vertical, top-down, passive, one-way flow of information† (Birdsall 2007, p.1284). UGC comes in many different forms of course and, although as pointed out above Web 2.0 has forced many commentators to reassess media au dience theory (Nightingale, 2010 p.7), there is a lack of scrutiny of citizen journalism in media audience theories. This report hopes principally to correct some of this imbalance. The aim of this report is consequently to understand whether the traditional understanding of the media audience applies to UGC and online journalism and if not, which theory can best be applied to them without falling foul of â€Å"technological determinism† (Bardoel 1999, p.386). The core structural components of audience theory, adopting the words of Nightingale (2011), can be distilled to firstly the active passive dimension and the micro-macro dimension. Both of these dialectics can explain UGC to a large extent and the work of both Nightingale (2011) and Jenkins (1999) will both be examined to see if new media and UGC can be located within present theories of audiences and indeed whether the term â€Å"audience† is still a useful term: will the death of newspapers also bring about the death of the traditional passive audience (Lievrouw Livingstone, 2006, p.27 Valdivia, 2005, p.353)? 2.0Context (a) Traditional audience theory and definitions It is Nightingale’s (2011) analysis of the two dimensions of audience theory which is adopted for the purpose of this report and have been described usefully by Littlejohn as firstly a tension between â€Å"the idea that the audience is a mass public versus the idea that it is a small community,† and the tension between â€Å"the idea that the audience is passive versus the belief that it is active† (1996, p.310). This dual framework is a useful starting point for understanding what is now commonly perceived to be the old model and the new interactive world of UGC (Nightingale 2011, p.191). The traditional model is recognized as being one-directional and it is McQuail who produces a classic definition: â€Å"the audience concept implies an attentive, receptive but relatively passive set of listeners or spectators assembled in a more or less public setting† (McQuail, 2010 p.391). When offering a definition for audience theories McQuail puts forward three cr iteria: people, medium or channel, the content of the message(s) and time (Ibid). McQuail himself concedes, however, that Nightingale’s definition is best suited to the new media environment and implicitly acknowledges that his own definition is becoming redundant in the face of diversity. Nightingale’s definition runs as follows and embraces audience interactions: â€Å"Audience as ‘the people assembled’†¦audience as the ‘people addressed’†¦audience as ‘happening’†¦audience as ‘hearing or audition’†. (Quoted from MacQuail 2011, p.399) (b) UGC and the decline of newspapers: According to Allan (2006) it was a speech made by media mogul Rupert Murdoch in 2005 which heralded the death of the newspaper, at least in its paper and ink format, in the irresistible current of new technology. As noted above there are many explanations for the demise of the print newspaper but chief among them are flat lining circulations (Organisation for Economic Cooperation and Development 2010), merciless redundancies (Beckett 2008, p.27) and of course the rise of online journalism and new technologies (Bardoel 1999, p.379). User Generated Content (UGC) has, in the opinion of some, shifted the balance of power between consumer and the media by enabling the public to become more intimately involved with the process of deciding the content of news (Kucuka Krishnamurthy 2007). According to Redden Witschge (2011) however, there has been no such fundamental rebalancing to the consumer or even to the audience as ultimately it is the editor and the journalist who retains control. T his approach is echoed by the experience of OhmyNews in citizen journalism where editorial control is retained (Kim and Hamilton 2006 p. 542). According to Bevans (2008), UGC is any news related material produced by the public via the internet. UGC has enabled a very radical form of reporting to flourish: citizen journalism. This is a very new concept and as such there is a lack of analysis but the term first surfaced during the Indonesian tsunami and has grown rapidly ever since. Guardian blogger Neil Mcintosh saw this as a pivotal moment: â€Å"†¦ for those watching this small, comparatively insignificant world of media, this may also be remembered as a time when citizen reporting, through the force of its huge army of volunteers and their simple type and publish weblog mechanisms, finally found its voice, and delivered in a way the established media simply could not. You read "New Media Audiences and Technologies" in category "Essay examples"† (Guardian Unlimited News Blog, 4 January 2005). 3.0 Methodology I have focused on existing research and scholarship for this report and have drawn sources from the leading theorists in media audiences as well as those commentators who described the death of print newspapers and the advent of UGC and citizen journalism. I have drawn the sources widely from books, journals and websites. I chose this methodology because I felt that small-scale empirical research would be unsatisfactory in firstly giving any kind of indication of whether or not present theories of audiences can be applied to UGC which is absolutely crucial to the focus of this work. The conceptual difficulties behind adopting any kind of surveys or any kind of qualitative research would be manifest and would have to be conducted on a much larger scale than a report of 2,000 words can allow. Furthermore this particular issue is one which can only be understood with a comprehensive look at past scholarship on media audiences. As pointed out above many commentators shy away from technol ogical determinism in hailing a new epoch and so try to explain UGC in terms of existing audience theory. 4.0 Findings and Analysis I will present the findings and analyse UGC and citizen journalism from the two dimensions elicited above from Nightingale’s (2011) framework: (a) Active passive dimension The most obvious manifestation of this dialectic where the audience is deemed to be passive is media effects research which is concerned with the negative effects of media upon the consumer. Jones Jones (1999) use the example of War of the Worlds when a radio broadcast induced panic in a huge number of radio listeners who passively bore the message without, for example, questioning its meaning. On the flip side of the coin active audiences have been well documented with Robert Fisk arguing as early as 1987 that meaning is fluid and not fixed (1987, p.14). The uses and gratification theory, which focuses on what the audience do with the message itself, was articulated by Katz, Gumler and Gurevitch (1974) and also falls under the umbrella of an active audience as classically understood. Nightingale notes that the significance of this research is not just the emphasis but the reversal of the sender-message-receiver model (1996, p.8). But what place do interaction and participation haveNightingale argues that both of these signifiers of UGC are underneath the active audience aspect with the latter encompassing participation both â€Å"in† and â€Å"through† the media. Mass media are traditionally seen, by contrast to new media, as being good for representation but terrible for participation (Peters 1993, p.566). The participation of non-professionals in the production of media output and decision making comes under the â€Å"in† of Nightingale’s model while broader issues such as self-representation in public spheres come under the â€Å"through† aspect. This latter aspect is very much a part of the Habermassian public sphere: â€Å"a network for communicating information and points of view† (Habermas 1996, p.360). The â€Å"public sphere† is where the mutual clash of arguments lends validity to democracy and importantly the web 2.0 and UGC has created an army of pr oducers who both use and create and are, in the words of Friedman, â€Å"empowered† (2005, p.9). The implication of this empowerment in a virtual space which is governed by no one nation or company is profound for audience research: â€Å"The result is that participatory media technologies that allow for the creation and distribution of user-generated content overturn traditional notions of all-powerful news media that define and restrict a largely passive audience. In other words, traditional power dynamics that separate sender and receiver are shifting and blurring.† (Anthony Thomas 2010, p.1283). (b) Micro-macro dimension This dimension, described by the tension between a mass public and a small community (Littlejohn 1996), a micro dimension and a macro dimension, has many constituent parts to it but what is consistent is that the old mass media thinking which has the audience as an unreconstructed mass is redundant when considering new media and its highly interrelated small communities, each with their own â€Å"values, ideas and interests† (1996, p.311). The model, represented by a triangle and first created by Bardoel (1995), has a so-called â€Å"meso-level† in the middle which, according to Nightingale (2011, p.197) is very rare and leads to â€Å"a definition of the audience as an organized audience†. Labour Unions, cultural groups and political parties are all within this â€Å"meso-level† of organization while at the top there resides the traditional mass media and at the bottom the new forms of interactive communication technology (Bardoel 1999, p.386). (c) Analysis It is clear that UGC and citizen journalism can be located within these traditional theories and it is not necessary to fall, in the words of Bardoel (1999, 385), into the trap of technological determinism. This is backed up by Redden Witschge (2011) who assert that the balance of power has not shifted fundamentally towards the consumer or the audience and finds resonance with Nightingale who also argues that UGC can be located without problem within existing audience theory: â€Å"If we look at the passive-active dimension of audience theory, it is hardly a surprising conclusion that UGC remains very well embedded within this debate† (2011, p.204). As we have seen the active strand hides the participation and interaction which is the hallmark of UGC and it is possible even to see that passive elements hidden in UGC such as those who simply spectate (ibid p.205). Regarding the second dimension it is also no surprise that UGC can fall within its boundaries. Nightingale (2011) uses the concept of blogging to highlight the fact that the blogosphere is considered to be a community. Further analogies can be drawn with, for example, the â€Å"facebook community† (Guardian website, 2011). Can the same be said of citizen journalismThere is certainly a community of citizen journalists but going too far and saying that such â€Å"journalists† are completely active in formulating the stories is illusory as journalists, even at OhmyNews, still retain ultimate control over the process as gatekeepers (Kim and Hamilton 2006 p. 542). Conclusions (a) Main Conclusions In conclusion it is premature to say that UGC has ignited a new communication revolution: traditional theories of audience research are able to fit new media under their wing and this suggests that the new relationships will not replace older communications relationships but add to them albeit resulting in a more crowded spectrum. Citizen journalism is a rational extension of UGC but to say it truly empowers citizens is illusory as journalists retain ultimate control. Although traditional print media is in decline it is by no means certain that citizen journalism will replace it but rather complement it: the death of newspapers has been exaggerated. (b) Gaps in the research There is currently a significant lack of research concerning UGC and a lack of understanding of citizen journalism. Ideally future research would interview members of these communities to establish how truly independent and participative they are to establish where they are on Bardoel’s pyramid (1995). The term â€Å"audience† is redundant. A more convincing etymology needs to be divined in order to move forward. As Lieuvrow notes the term is too broad, too individualistic and too material (p.8). UGC and citizen journalism are still in their infancy and so future research should wait until they are both established in society. Bibliography Books (1) Allan, Stuart (2006) Online News Berkshire Open University Press (2) Atton and Hamilton (2008) Alternative Journalism London SAGE (3) Bardoel (1999) ‘Beyond Journalism’ in Tumber, Howard (ed) News: A Reader Oxford uni press: worldwide (5) Beckett, Charlie (2008) SuperMedia: saving journalism so it can save the world Blackwell (7) Fiske, John (1987) ‘British Cultural Studies and Television’ in Allen, Robert (ed) Channels of Discourse chapel hill: University of Carolina press (8) Friedman (2005) The World is Flat Farrar, Strauss and Giroux: worldwide (9) Habermas, Jurgen (1996) Between Facts and Norms Cambridge, MA: MIT Press (10) Jenkins, H. (1999) ‘The Work of Theory in the Age of Digital Transformation’ In T. Miller and R. Stam (eds.), A Companion to Film Theory. London: Blackwell, 234-261. (11) Jones Jones (1999) Mass Media Macmillan (12) Katz, E., Blumler, J. G., Gurevitch, M. (1974). Ulilization of mass communication by the individual. In J. G. Blumler, E. Katz (Eds.), The uses of mass communications: Current perspectives on gratifications research (pp. 19–32). Beverly Hills: Sage (13) Kucuka Krishnamurthy (2007) ‘An analysis of consumer power on the. Internet’ Technovation issue 27 pp47- 56. (14) Lievrouw Livingstone (2006) Handbook of New Media Sage: London, California New Delhi (15) Littlejohn, S. W. (1996). Theories of human communication, New York: Wadsworth. (16) McQuail (2010) 6th ed Mass Communication Theory Sage (18) Redden Witschge (2010) ‘A New News Order?’ in Fenton, Natalie (ed) New Media, Old News Sage: London, California, New Delhi (19) Toffler, Alvin (1980) The Third Wave Bantam Books USA (20) Valdivia (2005) A Companion to Media Studies Blackwell: USA, UK Australia Journals (21) Antony and Thomas (2010) ‘This is Citizen Journalism at its finest’ in New Media Society issue 12 p.1280 (22) Birdsall, William F. (2007) ‘Web 2.0 as a Social Movement’ in Webology, Volume 4, Number 2, June, 2007 (23) Hamilton, James W and Kim, Eun-Gyoo , (2006) ‘Capitulation to capitalOhmyNews as alernative media’ in Media Culture Society Volume 28, Number 4, July 2006 pp 551-560 (24) Peters, J.D (1993) ‘Distrust of Representation: Habermas on the Public Sphere’ in Media, Culture and Society issue 15(4) pp 541-71 Websites (25) OECD report on â€Å"the future of news and the internet† viewed on 13 December 2010 and available at: http://www.oecd.org/document/48/0,3343,en_2649_33703_45449136_1_1_1_1,00.html (26) Mcintosh, Neil Guardian Unlimited News Blog, 4 January 2005 retrieved on 1st February 2011 and available from: http://www.guardian.co.uk/news/blog/2005/jan/04/blogsnewplace How to cite New Media Audiences and Technologies, Essay examples

Critical Evaluation of Activity Based Costing

Question: Discuss about the Critical Evaluation of Activity Based Costing. Answer: Introduction In this paper, the researcher investigates and presents an in-depth critical evaluation of the use of Activity Based Costing (ABC) in modern manufacturing organizations in the Asia Pacific region while giving relevant citations on real life instances to back up the arguments. The main focus is not on the merits and demerits of Activity Based Costing neither is it about calculating product costs nor its utilization nor what is used for but rather delves deeper into showcasing the experiences that actual organizations in Asia Pacific region utilizing or attempting to employ Activity Based Costing have alongside its impacts on these companies (Cobb, Innes Mitchell, 2012). This article presents 2 case studies on the ABC. The first case is specialty chemicals firm located in Hong Kong. The second case is ABCs adoption in Xu Ji Electric Co. Ltd. These two case studies deliberate the ushering of ABC system along with the benefits as well as the glitches experienced at the implementation point per Company. Anchored on these experiences, factors critical to successful ABCs implementation are defined. Manufacturing firms currently remain extremely complex compared to the 1960s and previous years. Managers of manufacturing firms need information that is relevant, accurate as well as readily available. Information is required for the formulation and operationalization of functional strategies as well as decide on product mix besides costs of production (Cooper, 2013). Despite systems of production being altered to accomplish the altering needs of the market, in several organizations, the interior management accounting schemes as well as information systems stayed unaltered. Both Accountants and Managers have increasingly become dissatisfied with conventional costing thereby expressing concerns regarding their suitability in the contemporary manufacturing surrounding. ABC has evolved as the option to conventional costing system. ABC system varies from initial conventional costing based on the systems treatment of non-volume linked to costs of overhead by using activities that drive overhead cost for both production cost as well as process control. It remains anticipated that the two firms experiences explained in the article offer valuable lessons for the management weighing options to embrace ABC systems. Case Study One: Ciba Specialty Chemicals This is a principal chemicals manufacturer and remains part of the freshly designed global life science cohort Novartis established in 1996 from the merger amongst Ciba-Geigy and Sandoz (pharmaceutical company). The case study circumvents Ciba Additives Hong Kong (CAHK) that is portion of the Additives Division of Ciba Specialty Chemicals. The cost of operation alongside expenses remained initially allocated based on shared allocation premises (sales value as well as volumes). Ciba had initially tested with ABC systems in additional divisions thereby learning certain significant lessons. HR support, availability of time of project champion, support of top management, benefit-cost analysis, comprehensive planning of project, and partaking of user along with outside proficiency had already been acknowledged as essential triumph variables. When CAHK was considering ABC adoption, the Hong Kong Polytechnic University was ushering a study project emphasizing on Manufacturing Information Systems. It followed a collaboration of academia, government and industry to develop as well as embrace new-fangled manufacturing information systems in domestic businesses and create such sources sites for upcoming projects. Problems Encountered During Implementation The critical staff engaged in ABC system project remained sometimes underneath substantial gravity because they stayed as well engaged in various other key structural alterations undertaken within the CAHK. Thus, availability of time remained a problematic. It is acknowledged that permanent obtainability of essential individuals remains a necessity to ABCs implementation achievement. There remained also certain confrontation from a good amount of workforce memberships. This could have emerged from entire structural along with managerial alterations which were ongoing at the period of ABC project as well as to certain degree the indecision in the upcoming years. The sustenance alongside the engagement of top management remained energetic in overwhelming confrontation as well as distress amidst certain workers. Benefits of ABC system at CAHK The implementation of ABC project adopted at CAHK provided additional accurate costs allowing managers to analyze healthier customer base as well as offered healthier services. The system further empowered CAHK to endorse increasingly fittingly pertinent product lines besides making effective commercial decisions, especially those linked to subcontracting. Following the adoption of ABC systems besides collaboration with the Hong Kong Polytechnic University, CAHK has established several capabilities. These included superior expertise in project planning, effective leadership as well as managerial expertise amidst its staff, aptitude to study self-possessed, learning to stay enduring as well as erudition to delegate duties as well as trust others to become accountable. CAHK is presently expanding the ABC scheme to capture its manufacturing regions that is being created in Southern China. The Hong Kong ABC adoption knowledge has given the CAHK a lesson to comprehend the various culture which exists in China and also assimilate the various values which respective part of the firm holds. Open communication, admiration for the individuals, education, team working, career development and training remain unconditionally critical whereas personal or professional development is essential in establishing a pleasant-sounding working condition. Xu Ji Electric Co. Ltd. is an enormous Chinese manufacturing organization. It was initially a state-owned enterprise (SOE) but future twisted to public limited company (PLC). The organization steered ABC in 1 of its core production divisions in 2001 December at the time ideas of ABC stayed at a theoretic degree in China. The company began from a self-same primary degree, construction of financial accounting systems as well as office automation before ABC scheme implementation that covered direct cost as well as variable manufacturing overheads prior to processing. The core accomplishment of the companys 10 year ABC implementation remained the fact that ABC altered drastically the SOE, curved PLCs outdated costing systems and ushered standardization in respective working rehearses as well as processes. The ABC system further served as a catalyst to the companys Information Technology (IT) developments-1st accounting and office computerization and 2nd the implementation of ERP. One distinguished characteristic of this Companys ABC experience remained the top-down instigation as well as enthusiasm of attempting innovative notion along with induction of corporate-vast learning. Whereas such a top-down strategy remains unpopular in west, it remains relatively conjoint amidst SOE, especially in northern portion of China. The method functioned effectively in Xu Ji, permitting it to shift swiftly from reproducing western notions to the development of Xu Jis own. It independently developed Relays ABC system- as well as make informed decision based on the analysis of sales activity. Before ABCs implementation in Xu Jis first production division, the Company employed traditional Chinese state-enterprise accounting system that encompassed an enormous amount of manual book keeping work. The external financial reporting purpose predominantly drove the accounting leading to inevitable inaccuracy of product costs. Xu Ji, at this point, underwent a sequence of flotations arising from the introduction of free market competition by China. The old-style costing information inaccuracies extremely obstructed the ability of Xu Ji to contest on pricing. The Company swiftly needed a healthier costing scheme thereby commissioning ABC application (Drury, 2015). The ABC project was tasked with tracing direct labour costs straightly to product as well as clients contracts as well as to allocate manufacturing overheads based on up-to-date direct hours of labor to agreements. Xu Ji successfully implemented ABC system in 2003 following solutions to certain teething glitches. These problems entailed information systems compatibility and misinterpretation of the concept of ABC. Xu Ji also implemented ABC system in sales division though faced resistance during the stage of mapping exercise and analysis of activities (Innes Mitchell, 2012). The resistance was in part because of inherited idea that sales companies remained extremely observed by executive management as the bread-winner. The respective sales management and workforce saw ABCs workout as a threat to their self-sufficient status, even though they remained portion of Xu Ji. Moreover, non-standardized practices implied that the mentioned projected noticeable costs remained unachievable. There was also implicit as well as complex association between sales activities alongside efforts (expenses) besides winning contracts (sales). Conclusion In summary, the article has described the implementation of activity on the basis of two manufacturing organizations. It is evident from review of literature and the 2 case scenarios provided in the above discussion that ABC provides significant welfares over conservative accounting systems; nonetheless, it has a fairly low adoption amidst organizations. Several of the glitches along with complications linked to the introduction of ABC system relate to managerial elements instead of technical elements of the ABC system (Corrigan, 2014). It is self-evident that ABC systems can work more efficiently in fairly sturdy atmosphere even though might not work effectively in fluctuating atmosphere. Moreover, major organizational events encompassing acquisition as well as ERP implementation, may have substantial impacts on the commitment of management to develop the ABC system thereby negatively affecting the utilization of information provided by ABC (Chung et al., 2013). Xu Jis observed ABC systems remained inconspicuous, because they only spoke to direct costs along with variable manufacturing overheads. The ABC implementation have complete noticeable development and permitted them to acquire certain correct product cost info provided Xu Jis old-style costing scheme remained unable to directly match direct labor cost to products (Chenhall Langfield-Smith, 2011). The Xu Jis analysis of sales activity remained a good trial since ABC information permitted the Companys top management to comprehend sales activities effectively. Such trials remained significant as they noticeable the start of ABC system being employed as an instrument for management to allow executive management to exercise increased knowledgeable control over sales expenses as well as sales businesses. References Chenhall, R.H. Langfield-Smith, K. (2011), "Adoption and benefits of management accounting practices: an Australian study", Department of Accounting and Finance, Monash University, Clayton, VIC, Australia, unpublished paper. Chung, W.W.C., Lee, W.B., Chik, S.K.O. (2013), "Technology transfer at the Hong Kong Polytechnic University", Proceedings of the 13th Annual Hawaii International Conference on Systems Science, Vol. III pp.96-105. Cobb, I., Innes, J., Mitchell, F. (2012), Activity Based Costing - Problems in Practice, Chartered Institute of Management Accountants, London. Cooper, R. (2013), "The rise of activity based costing - part one; what is an activity based cost system", Journal of Cost Management, pp.45-54. Corrigan, J. (2014), "ABC not easy in Australia: survey", Australian Accountant, pp.51-2. Drury, C. (2015), "Product costing in the 1990s", Accountancy, pp.122-6. Innes, J. Mitchell, F. (2011), Activity Based Costing Management: A Case Study of Development and Implementation, Chartered Institute of Management Accountants, London. Innes, J., Mitchell, F. (2012), Activity Based Costing: A Review with Case Studies, Chartered Institute of Management Accountants, London,