haku: @indexterm IMPLEMENTATION / yhteensä: 412
viite: 136 / 412
| Tekijä: | Krumwiede, K. |
| Otsikko: | The implementation stages of activity-based costing and the impact of contextual and organizational factors |
| Lehti: | Journal of Management Accounting Research
1998 : VOL. 10:1, p. 239-278 |
| Asiasana: | ACCOUNTING RESEARCH MANAGEMENT IMPLEMENTATION |
| Kieli: | eng |
| Tiivistelmä: | Anderson (1995) suggests that the critical success factors change at different stages of implementation for information innovations such as ABC. Using mostly contextual and organizational factors found to be associated with ABC success in prior studies, this study tests how these factors affect ten stages of the ABC implementation process. Based on a survey of U.S. manufacturing firms, different factors become important as higher stages of ABC implementation are reached. |
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