Implementing information technology innovations: the activity-based costing example.: An article from: SAM Advanced Management Journal

This digital document is an article from SAM Advanced Management Journal, published by Society for the Advancement of Management on September 22, 1997. The length of the article is 5864 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Many organizations implementing information technology (IT) innovations to enhance decision making and support reengineering activities are failing to achieve their desired outcomes because of technical, organizational, political and behavior barriers. One IT innovation that is increasing in popularity is activity-based costing (ABC), which seeks to quantify the cost and performance of activities, products, customers and other cost items. It generates more accurate figures than traditional volume-based accounting systems in organizations with complex manufacturing processes or those that manufacture goods in different lot sizes. ABC and other IT innovations often fail because of behavioral and organizational barriers rather than environmental and technical obstacles. ABC barriers in the areas of initiation, adoption, analysis, acceptance, action and activity-based management are discussed. Solutions to these problems are offered.

Citation Details
Title: Implementing information technology innovations: the activity-based costing example.
Author: Kip R. Krumwiede
Publication:SAM Advanced Management Journal (Refereed)
Date: September 22, 1997
Publisher: Society for the Advancement of Management
Volume: v62 Issue: n4 Page: p4(10)

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