... activity-based cost management implementation. Journal of Management Accounting Re-search, 9, 217-238.Merlino, L. (2000). Employers laid back over Internet abuse. Upside, 12( 5),46.Nunnally, ... competitiveadvantage. Management Science, 40 (12) , 1601-1627.Sipior, J. & Ward, B. (2002). A strategic response to the broad spectrum ofInternet abuse. Information Systems Management, 19(4), ... settings, would be part of the referent group. Members ofany community which hold some things in common — neighborhood, interestgroup, professional association, club, department within a company,...