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 report for your peers.
Global Electronics, Inc.: ABC Implementation and the Change Management Process
Peter C. Brewer, Paul E. Juras, E. Richard Brownlee; Global Electronics, Inc.: ABC Implementation and the Change Management Process. Issues in Accounting Education 1 February 2003; 18 (1): 49–69. https://doi.org/10.2308/iace.2003.18.1.49
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