Implementing Management Innovations: Lessons Learned From Activity Based Costing in the U.S. Automobile Industry

✍ Scribed by Shannon W. Anderson, S. Mark Young (auth.)

• Publisher: Springer US
• Year: 2001
• Tongue: English
• Leaves: 196
• Edition: 1
• Category: Library

✦ Synopsis

Implementing Management Innovations: Lessons Learned from ActivityBased Costing in the U.S. Automobile Industry is the result of a long-term study of the implementation of activity based costing (ABC) inside two of America's largest automobile companies. The research advances our theoretical and practical understanding of the implementation of management innovations by tracing the evolution of ABC from the corporate level down to its eventual rollout at the plants. Another distinguishing feature of the study is the blend of field research methods and hypothesis testing to determine the factors that led to implementation success for managers and ABC development teams. Many of the findings of the study have implications for the implementation of other types of management innovations.

✦ Table of Contents

Front Matter....Pages i-xvi
Introduction....Pages 1-17
What We Know (and Don’t Know) about ABC Implementation....Pages 19-27
The Emergence of Coporate ABC Initiatives: Towards a Model of ABC Implementation....Pages 29-69
Influences on, and Characteristics of, The ABC Development Teams....Pages 71-85
Factors Influencing the Performance of ABC Teams....Pages 87-110
Evaluating ABC Projects: Sponsors, Gatekeepers, Enablers, and Impediments....Pages 111-128
Goals of ABC Implementation and Means of Attainment....Pages 129-140
What Have We Learned?....Pages 141-144
Where are They Now? Reflections on the Past Five Years....Pages 145-152
Back Matter....Pages 153-189

✦ Subjects

Accounting/Auditing