1999
DOI: 10.1108/96754269980000787
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Relevance sought! What do practitioners want to know about ABM implementation

Abstract: This paper has been produced as part of a research project that seeks to generate knowledge about the process of implementation of Activity Based Management (ABM). Implementation is identified as important by Robin Cooper, (Cooper, 1996) thus “the focus of research must broaden to include studies of the problems associated with implementing new cost management techniques”. The project is informed by the research literature addressing cooperation between practitioners and academics, (for example Kaplan, 1994;… Show more

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Cited by 1 publication
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“…In a practitioner centric article, Gibbon et al (1999) explore the implementation of activity-based management, highlighting the problems encountered and the critical success factors. Among the highlights were the need for a project champion and the importance of testing the process.…”
Section: Literature Reviewmentioning
confidence: 99%
See 1 more Smart Citation
“…In a practitioner centric article, Gibbon et al (1999) explore the implementation of activity-based management, highlighting the problems encountered and the critical success factors. Among the highlights were the need for a project champion and the importance of testing the process.…”
Section: Literature Reviewmentioning
confidence: 99%
“…While much of the change management literature demonstrates that a champion is required for successful change, there are mixed results as to who the champion should be. Research has explored the notion that senior management, or the top-down approach, is not always the answer to the solution when it comes to change, though it is endorsed in some studies (Gibbon et al , 1999; de La Villarmois and Levant, 2011). Levin (1998) interviewed and surveyed the presidents and administration at community colleges, highlighting the importance of leadership succession and the positive influence of presidents on institutional actions and outcomes.…”
Section: Literature Reviewmentioning
confidence: 99%