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.
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