Implementing Management Innovations

Shannon Anderson is an Associate Professor of Accounting at the Jesse Jones School of Management, Rice University S. Mark Young is the KPMG Foundation Professor Accounting and Professor of Management at the Leventhal School of Accounting, Marshall School of Business at the University of Southern California.

1: Introduction and Overview.- 1. Introduction.- 2. Background for the Study.- 3. Key Findings.- Appendix 1: The Design of the Research Program.- 2: What We Know (and Don’t Know) about ABC Implementation.- 1. The Genesis of Activity Based Costing.- 2. What We Know About ABC Implementation.- 3. What We Don’t Know About ABC Implementation.- 3: The Emergence of Corporate ABC Initiatives: Towards A Model of ABC Implementation.- 1. Overview.- 2. General Motors’ Adoption of ABC.- 3. General Motors’ Deployment of ABC.- 4. Chrysler’s Adoption of ABC.- 5. Chrysler’s Deployment of ABC.- 6. A Model of ABC Implementation.- 4: Influences on, and Characteristics of, the ABC Development Teams.- 1. Overview.- 2. Becoming a Team Member.- 3. Characteristics of ABC Development Teams.- 4. Profiling the ABC Development Teams.- 5. Managerial Implications for Team Design.- 5: Factors Influencing the Performance of ABC Teams.- 1. Overview.- 2. The Model and Research Expectations.- 3. Variable Measurement.- 4. Results.- 5. Summary.- 6: Evaluating ABC Projects: Sponsors, Gatekeepers, Enablers, and Impediments.- 1. Overview.- 2. Determinants of ABC Project Outcomes.- 3. Identification and Measurement of Variables.- 4. Data Analysis.- 5. Results.- 6. Summary.- 7: Goals of ABC Implementation and Means of Attainment.- 1. Overview.- 2. Research Question.- 3. Goals for ABC Projects as the Basis for Evaluating Project Outcomes.- 4. Summary.- 8: What Have We Learned?.- 9: Where are They Now? Reflections on the Past Five Years.- 1. Overview.- 2. General Motors Corporation: The Form and Substance of ABC in 2001.- 3. Chrysler Group of Daimler-Chrysler AG: The Form and Substance of ABC in 2001.- 4. Common Themes, Uncommon Challenges.- Appendix 2: Survey of Activity Based Costing Implementation.-Appendix 3: Management Survey of Activity Based Costing Implementation.- References.