Global Electronics
Global Electronics, Inc.: ABC implementation and the change management process
Brewer, Peter CView Profile; Juras, Paul EView Profile; Brownlee, E Richard, IIView Profile. Issues in Accounting Education18.1 (Feb 2003): 49-69.
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Descriptions of activity-based costing systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. A case is designed to familiarize one with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. Students are cast in the role of a business consultant. They are asked to synthesize the case study's key change management insights into a report that could be shared with co-workers in an intranet-based knowledge management system. In addition, students may be expected to prepare a formal presentation of the report for their peers.
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ABSTRACT: Descriptions of activity-based-costing (ABC) systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. This case is designed to familiarize you with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. In this case, you will be cast in the role of a business consultant. You are asked to synthesize the case study's key "change management" insights into a report that could be shared with co-workers in an intranetbased knowledge management system. In addition, you may be expected to prepare a formal presentation of the
Brewer, Peter CView Profile; Juras, Paul EView Profile; Brownlee, E Richard, IIView Profile. Issues in Accounting Education18.1 (Feb 2003): 49-69.
Turn on hit highlighting for speaking browsers
Abstract (summary)
Translate Abstract
Descriptions of activity-based costing systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. A case is designed to familiarize one with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. Students are cast in the role of a business consultant. They are asked to synthesize the case study's key change management insights into a report that could be shared with co-workers in an intranet-based knowledge management system. In addition, students may be expected to prepare a formal presentation of the report for their peers.
Full text
Translate Full text
Headnote
ABSTRACT: Descriptions of activity-based-costing (ABC) systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. This case is designed to familiarize you with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. In this case, you will be cast in the role of a business consultant. You are asked to synthesize the case study's key "change management" insights into a report that could be shared with co-workers in an intranetbased knowledge management system. In addition, you may be expected to prepare a formal presentation of the
References: Platt, D., and K. Towry. 2001. Pecos Products: A project introducing complexity into the study of activity-based costing. Issues in Accounting Education (February): 99-124. Roberts, M., and K. Silvester. 1996. Why ABC failed and how it may yet succeed. Journal of Cost Management (Winter): 23-35. Shields, M. 1995. An empirical analysis of firms ' implementation experiences with activity-based costing. Journal of Management Accounting Research 7: 148-166. AuthorAffiliation Peter C. Brewer is an Associate Professor at Miami University, Paul E. Jurors is an Associate Professor at Wake Forest University, and E. Richard Brownlee II is a Professor at the University of Virginia.