Implementing management innovations - Shannon W. Anderson

Implementing Management Innovations: Lessons Learned from
Activity Based Costing in the U.S. Automobile Industry is the
result of a long-term study of the implementation of activity based
costing (ABC) inside two of America's largest automobile companies.
The research advances our theoretical and practical understanding of
the implementation of management innovations by tracing the evolution
of ABC from the corporate level down to its eventual rollout at the
plants. Another distinguishing feature of the study is the blend of
field research methods and hypothesis testing to determine the factors
that led to implementation success for managers and ABC development
teams. Many of the findings of the study have implications for the
implementation of other types of management innovations.