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ATU is an Australian university that focuses on teaching. David Lyon, the principal of ATU, consider adopting Activity-Based-Costing (ABC) systems in ATU. Discuss the rationale,

ATU is an Australian university that focuses on teaching. David Lyon, the principal of ATU, consider adopting Activity-Based-Costing (ABC) systems in ATU.

Discuss the rationale, advantages, and difficulties of adopting ABC in university setting in Australia. You are required to search for more relevant scholarly papers or business articles to support your discussion.

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