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Overview
Implementing Management Innovations: Lessons Learned from Activity Based 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.Synopsis
Reporting on their detailed study of the implementation of activity- based costing in two of the largest US automobile companies, Anderson (accounting, Rice U.) and Young (accounting and management, U. of Southern California) extend previous research on such implementation by documenting its genesis at the corporate levels, and how it was rolled out into the plants. They develop models to test specific hypotheses related to implementation success at both the individual and team levels. Interviews, surveys, and intra-company memos and data were all grist for their research mill. Some of the findings have been presented at various workshops.
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