search query: @indexterm DECENTRALISED ORGANIZATIONS / total: 65
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| Author: | Malmi, T. |
| Title: | Towards explaining activity-based costing failure: Accounting and control in a decentralized organization |
| Journal: | Management Accounting Research
1997 : DEC, VOL. 8:4, p. 459-480 |
| Index terms: | COST ACCOUNTING CHANGE MANAGEMENT CONTROL DECENTRALISED ORGANIZATIONS CASE STUDIES |
| Language: | eng |
| Abstract: | The current implementation literature should pay more attention to organizational stakeholders, and to the competing and complementing ways of obtaining information, and to controlling activities in organizations. This article shows that the conception of a single ABC project's success may depend on stakeholders. The group management used ABC successfully for their strategic purpose, whereas the local management was comfortable with the informal estimates and did not regard the new system as valuable for their daily management of the factory. As looked into the political motives of the axle factory management in resisting the new system, the need to appreciate the role of organizational stakeholders in ABC implementation was further elaborated. |
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