Critically discuss the following quotation: ABC (activity based cost) information, by itself does not invoke actions and decisions leading to improved profits and operating performance.... For ABC systems to be effective, everyone in the company-from top management to operating personnel-must view them as cost management tools rather than as accounting tools. To achieve this objective, the accounting or finance department must relinquish ownership of these systems to the users. If accounting or finance fails to understand this key point, then ABC is unlikely to succeed. The result is a reduction in the role of accounting in cost management, not financial accounting. The result is a reduction in the role of accounting in the management of costs. Most companies that implement ABC systems run them to their financial accoutning systems. Parallel systems remove the risk of compromising the cost management capabilities of ABC to accommodate financial accouting rules and regulations