Activity‐based costing (ABC) data have the potential to inform a wide range of management decisions. Recently the term Activity‐based management (ABM) has emerged to describe any application of ABC data, but there is currently no framework which pulls together the disparate strands of...

Research into management information, control and decision‐making in small businesses appears on the surface to be contradictory. Some research suggests that small businesses have little management information, poor control and that decision‐making is ad hoc. Other research suggests that...