A Framework for Assessing Cost Management System Changes : The Case of Activity Based Costing Implementation at General Motors, 1986-1993  

Oleh:

Anderson, Shannon W.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 7 (1995), page 1-51.
Topik: FRAMEWORK; framework; cost managements; activity based; costing; implementation;

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

An opportunity to study the technical and organizational impact of management accounting system changes has emerged with companies' adoption of activity based costing (ABC). This paper provides a structured account of experimentation with, and adoption and adaptation of ABC in General Motors Corporation, from 1986 to 1993. From this case, the paper develops a framework for evaluating ABC implementation and hypotheses about factors that influence implementation. The search for factors that influence ABC implementation success is guided by the information technology and organizational change literatures, as well as anecdotal evidence of factors that influence ABC implementation success. Data is gathered from interviews, archival records, and direct observation and the primary method of analysis is with - in case comparison of data sources. The theory of ABC implementation that emerges is one of an evolutionary sequence of implementation stages that are influenced by sociotechnical factors.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali