Browsing MIT Sociotechnical Systems Research Center (SSRC) by Subject "General Motors"
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A Framework for Assessing Cost Management System Changes: The Case of Activity-Based Costing Implementation at General Motors, 1986-1993
(2002-09-10)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 ...