What do you conclude are the two main means of measuring service quality at BAA?
Robert Waterman (co-author with Tom Peters of the classic text In Search of Excellence) published a book entitled The Frontiers of Excellence (1994), which argued that leading companies at the time, and those that had been successful over long periods, did not put the shareholders first. Instead they concentrated on putting people first, the people in question being employees and customers.
How could a management accounting system foster such a culture, or undermine it?