Team and system performance : a case study of two ABC projects
Recent literature has shown a renewed interest in implementation of information system implementation research. Current trends in the organisational deployment of IS tools have motivated new studies of Activity Based Costing (ABC) implementation efforts. This paper reports on two case study investig...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Faculty of Management and Human Resource Development
2006
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| Subjects: | |
| Online Access: | http://eprints.utm.my/1458/ http://eprints.utm.my/1458/1/NurNahaAbu2006_TeamAndSystemPerformance.pdf |
| _version_ | 1848890142371086336 |
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| author | Abu Mansor, Nur Naha Pike, Richard Tayles, Mike |
| author_facet | Abu Mansor, Nur Naha Pike, Richard Tayles, Mike |
| author_sort | Abu Mansor, Nur Naha |
| building | UTeM Institutional Repository |
| collection | Online Access |
| description | Recent literature has shown a renewed interest in implementation of information system implementation research. Current trends in the organisational deployment of IS tools have motivated new studies of Activity Based Costing (ABC) implementation efforts. This paper reports on two case study investigation of ABC system project. An interview schedule of 13 ABC team members’ and users’ experiences developing ABC systems and user perceptions of ABC performance is highlighted and compared. A preliminary case of ABC implementation in the two ABC projects will be discussed. Engineers, accountants, and senior executives were interviewed across the 2 ABC projects in the organisation. Interview instrument, based on previously validated measurement of ABC team and user experience through questionnaires were adapted and validated to suit the interview questions. The results revealed that both ABC projects had team members that were highly cohesive in nature, and with very high conflict resolution ability. ABC performance was deemed successful and effective as perceived by their users in areas of cost accuracy and increased dollar improvements. However, these effects were rather minimal and yet to be justified over time. Nevertheless, overall ABC users across the two ABC projects revealed that there were positive impacts of ABC felt by its implementation. This paper is intended to share two ABC projects implementation experience in the organisation. It is hoped, to shed light on various team and performance problems that future consideration for ABC innovation |
| first_indexed | 2025-11-15T20:37:22Z |
| format | Article |
| id | utm-1458 |
| institution | Universiti Teknologi Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T20:37:22Z |
| publishDate | 2006 |
| publisher | Faculty of Management and Human Resource Development |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | utm-14582010-08-25T08:41:18Z http://eprints.utm.my/1458/ Team and system performance : a case study of two ABC projects Abu Mansor, Nur Naha Pike, Richard Tayles, Mike HG Finance Recent literature has shown a renewed interest in implementation of information system implementation research. Current trends in the organisational deployment of IS tools have motivated new studies of Activity Based Costing (ABC) implementation efforts. This paper reports on two case study investigation of ABC system project. An interview schedule of 13 ABC team members’ and users’ experiences developing ABC systems and user perceptions of ABC performance is highlighted and compared. A preliminary case of ABC implementation in the two ABC projects will be discussed. Engineers, accountants, and senior executives were interviewed across the 2 ABC projects in the organisation. Interview instrument, based on previously validated measurement of ABC team and user experience through questionnaires were adapted and validated to suit the interview questions. The results revealed that both ABC projects had team members that were highly cohesive in nature, and with very high conflict resolution ability. ABC performance was deemed successful and effective as perceived by their users in areas of cost accuracy and increased dollar improvements. However, these effects were rather minimal and yet to be justified over time. Nevertheless, overall ABC users across the two ABC projects revealed that there were positive impacts of ABC felt by its implementation. This paper is intended to share two ABC projects implementation experience in the organisation. It is hoped, to shed light on various team and performance problems that future consideration for ABC innovation Faculty of Management and Human Resource Development 2006-06 Article PeerReviewed application/pdf en http://eprints.utm.my/1458/1/NurNahaAbu2006_TeamAndSystemPerformance.pdf Abu Mansor, Nur Naha and Pike, Richard and Tayles, Mike (2006) Team and system performance : a case study of two ABC projects. Jurnal Kemanusiaan (7). pp. 1-10. ISSN 1675-1930 http://www.fppsm.utm.my/download/cat_view/13-jurnal-kemanusiaan/22-bil-07-jun-2006.html |
| spellingShingle | HG Finance Abu Mansor, Nur Naha Pike, Richard Tayles, Mike Team and system performance : a case study of two ABC projects |
| title | Team and system performance : a case study of two ABC projects
|
| title_full | Team and system performance : a case study of two ABC projects
|
| title_fullStr | Team and system performance : a case study of two ABC projects
|
| title_full_unstemmed | Team and system performance : a case study of two ABC projects
|
| title_short | Team and system performance : a case study of two ABC projects
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| title_sort | team and system performance : a case study of two abc projects |
| topic | HG Finance |
| url | http://eprints.utm.my/1458/ http://eprints.utm.my/1458/ http://eprints.utm.my/1458/1/NurNahaAbu2006_TeamAndSystemPerformance.pdf |