Abstract
Chapter 6 investigated determinants of ABC implementation success using an overall measure of ABC system effectiveness. Previous studies employ similar composite evaluation scales; however, a limitation of this approach is that it does not permit exploration of multi-dimensional aspects of system effectiveness. One objective of this research is to provide evidence on the criteria that managers use in evaluating ABC systems and to investigate the claim that determinants of ABC project outcomes differ depending on which criteria are considered (e.g., Cooper et al., 1992). Foster and Swenson (1997) describe three evaluation measures that researchers use as components of overall ABC system evaluation. Although the components have logical appeal, they are not predicated on formal scale development methods. The field-research approach of this study allows us to investigate the evaluation criteria used by survey respondents to assess ABC system effectiveness.
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© 2001 Springer Science+Business Media New York
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Anderson, S.W., Young, S.M. (2001). Goals of ABC Implementation and Means of Attainment. In: Implementing Management Innovations. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1429-9_7
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DOI: https://doi.org/10.1007/978-1-4615-1429-9_7
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-5549-6
Online ISBN: 978-1-4615-1429-9
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