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

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dc.contributor.author Anderson, Shannon W.
dc.date.accessioned 2002-09-10T18:08:57Z
dc.date.available 2002-09-10T18:08:57Z
dc.date.issued 2002-09-10T18:08:57Z
dc.identifier.uri http://hdl.handle.net/1721.1/1637
dc.description.abstract 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 ABC implementation success is guided by information technology and organizational change literature, 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 implentation stages that are influenced by socio-technical factors. en
dc.description.sponsorship The International Motor Vehicle Program at MIT en
dc.format.extent 6420958 bytes
dc.format.mimetype application/pdf
dc.language.iso en_US
dc.subject cost management en
dc.subject General Motors en
dc.title A Framework for Assessing Cost Management System Changes: The Case of Activity-Based Costing Implementation at General Motors, 1986-1993 en


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