| Tekijä: | Rafii, F. Carr, L. P. |
| Otsikko: | Why major change programs fail: an integrative analysis |
| Lehti: | Journal of Cost Management
1997 : JAN-FEB, VOL. 11:1, p. 41-45 |
| Asiasana: | CHANGE DEVELOPMENT INVESTMENT |
| Kieli: | eng |
| Tiivistelmä: | Too many performance improvement initiatives fail to meet their objectives. Often the failure can be attributed to inadequate up-front justification of the initiative or to the ineffective appraisal of the impact of the project. This column - by drawing on examples from total quality management, business process reengineering, new product development, and project management - shows how inadequate managerial accounting and financial budgeting systems can lead to failure. |
SCIMA